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| The Tax Publishers2019 TaxPub(DT) 7838 (Mum-Trib) : (2020) 180 ITD 0064 INCOME TAX ACT, 1961
Section 246
Where AO passed an order giving effect to directions of Tribunal, said order was an appealable order before CIT(A) under section 246.
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Appeal [CIT(A)] - Maintainability - Order of AO giving effect of Tribunal's direction whether appealable before CIT(A) -
Assessee filed an appeal before CIT(A) against order passed by AO under section 143(3), read with section 254, giving effect to Tribunal's order. CIT(A), instead of dealing with case on merits, rejected assessee's appeal summarily on ground that same was not maintainable before him. Held: In view of order passed in case of Caltex Oil Refining (India) Ltd. v. CIT [1993 TaxPub(DT) 0931 (Bom-HC), stand taken by CIT(A) that order giving effect to directions of Tribunal was not appealable before him was unsustainable in law.
REFERRED : Caltex Oil Refining (India) Ltd. v. CIT (1993) 202 ITR 375 (Bom.) : 1993 TaxPub(DT) 0931 (Bom-HC)
FAVOUR : In assessee's favour
A.Y. : 2003-04 to 2009-10
IN THE ITAT, MUMBAI 'B' BENCH
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