2021 (5) TMI 856

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..... DR ORDER A. Mohan Alankamony, Member (A) These appeals are filed by the assessee against the order of the Ld. CIT(A)-10, Hyderabad in appeal Nos. 0044 & 0043/CIT(A)-10/2014-15, dated 31/3/2017 passed U/s. 143(3) r.w.s. 144C and U/s. 250(6) of the Act for the A.Y. 2007-08. 2. The assessee has raised four identical grounds in its appeals for the A.Ys. 2007-08 and 2008-09 and they are extracted h .....

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..... sessment order' is accompanied with demand notice for payment of the demand quantified. 4. The CIT(A) failed to appreciate that the appeal was filed against the demand quantified as payable, and the same was appealable. The CIT(A) ought to have appreciated that quoting of wrong section or mentioning wrong preface as 'Draft assessment Order' does not disentitle the appellant to challe .....

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..... e is no error in the orders of the Ld. CIT(A) for both the A.Ys. on the issue. The Ld. DR further argued stating that the assessee is entitled to appeal against the final assessment order passed pursuant to the draft assessment order passed by the TPO and not against the Draft Assessment Order passed by the TPO as per the provisions of the Act. It was therefore pleaded that both the appeals of the .....

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