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2023 (2) TMI 699 - ITAT RAJKOTAppeals to the Appellate Tribunal - Proceedings u/s 119(2)(a) r.w.s. 201(1A) and 220(2A) - applicants for waiver of interest - DR pointed out that the appeal of both the applicants is not maintainable since the orders passed by the CCIT (TDS) are not appealable before ITAT under section 253 - HELD THAT:- We observe that the case of the applicants does not fall under any of the clauses of section 253 of the Act. Accordingly, since the order passed by the CCIT (TDS)-Ahmedabad is not maintainable before us, the appeals of the applicants are being dismissed for want of maintainability.
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