INCOME TAX ACT, 1961

Section 246A

Appeal (CIT (A)) - Appealable order - Intimation given by CPC under section 143(1) -

Aggrieved, by an initiation given by CPC under section 143(1), assessee filed an appeal before CIT (A). CIT (A) dismissed the said appeal alleging that no appeal lies against the intimation issued by the CPC under section 143(1) unless the assessee approaches the CPC for rectification. Assessee contended that the intimation under section 143(1) is an appealable order under section 246A and the CIT (A) ought to have adjudicated the issue on merits. Held: From bare perusal of provisions of section 246A, it was abundantly clear that appeal lies to the CIT (A) from an order passed / intimation given by the CPC under section 143(1) and 143(1A) and there is no requirement in law to approach to the CPC for rectification of such order, if the assessee is aggrieved by the order and denies his liability as per the intimation received by him. Therefore, the matter was remanded to CIT (A) for fresh adjudication on merits.

REFERRED :

FAVOUR : In assessee's favour (by way of remand)

A.Y. : 2016-17

SUBSCRIBE FOR FULL CONTENT