2019 (4) TMI 2144

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..... he order of Commissioner of Income Tax (Appeals)-1, New Delhi dated 06.07.2018 for assessment year 2008-09. 2. On perusal of the order of CIT(A), it is observed that CIT(A) dismiss the appeal of the assessee on the ground that as per notification no. 11/2016 (F No. 149/150/2015- TPL) dt. 01.03.2016, Rule 45 was amended whereby new procedure of e-filing of appeal was prescribed. As per rule 45(2)( .....

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