Intimation u/s 143(1) as appealable order u/s 246A - CIT(A) had ...

Intimations u/s 143(1) of Income Tax Act are appealable; no CPC rectification needed before appealing u/s 246A.

January 31, 2020

Case Laws Income Tax AT

Intimation u/s 143(1) as appealable order u/s 246A - CIT(A) had wrongly mentioned in the order reproduced herein above that no appeal lies against the intimation issued by the CPC under section 143( 1) of the Act unless the assessee approaches the CPC for rectification - there is no requirement in law to approach to the CPC for rectification of the order

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Intimation u/s 143(1) as appealable order u/s 246A - CIT(A) had ...

Intimations u/s 143(1) of Income Tax Act are appealable; no CPC rectification needed before appealing u/s 246A.

January 31, 2020

Case Laws Income Tax AT

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