TMI Blog2014 (1) TMI 139X X X X Extracts X X X X X X X X Extracts X X X X ..... s) has also considered the appeal on merits and disposed of the same - There was no justification on the part of the Tribunal to opine that the appeal before the Tribunal was not maintainable - The Tribunal ought to have decided the appeal on merits after entertaining the same – Decided in favour of assessee. - ITA. No. 302 of 2010 - - - Dated:- 3-12-2013 - Dr. Manjula Chellur And A. M. Shaffi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... icer under Section 154 and proceeded to levy interest apart from indicating the correct share of income from a partnership firm in which assessee was a partner and opined that no objection statement came to be filed by the appellant assessee. This order of the assessing officer, i.e. the rectification order after levying interest under Section 220(2) further withdrawing the interest earlier grante ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... under challenge before us. 4. The relevant provision that has to be considered is Section 246A(1)(c) which reads as under: "246A. Appealable orders before Commissioner(Appeals).- (1) Any assessee aggrieved by any of the following orders (whether made before or after the appointed day) may appeal to the Commissioner(Appeals) against- xx xx xx xx (c) an order made under Section 154 or Secti ..... X X X X Extracts X X X X X X X X Extracts X X X X
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