2017 (1) TMI 1788

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..... against any levy as well, an appeal will lie. Therefore, as rightly submitted by the learned Counsel for the Respondent, it is open to the Appellate Authority to go into the question as to whether the Appellant No. 1/institution was liable to be exempted as well. Therefore, clarifying that it is open to the Appellants to take all available contentions including their entitlement to exemption f .....

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..... after referred to as 'the said Act'). Thus, aggrieved, the Appellants are before this Court. 5. Section 93 of the said Act provides for appeals. Section 93(1) reads as follows: 93. Appeals against assessment.- (1) An appeal against the assessment or levy of, or against the refusal to refund, any tax under this Act shall lie to the District Court. 6. The provisions would clearly .....

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