SMT. HARVINDER KAUR,KAPURTHALA vs. A.C.I.T, CENTRAL CIRCLE-I,, JALANDHAR
In the result, the assessee’s appeal is partly allowed for statistical purposes
ITA 328/ASR/2017[2008-09]Status: DisposedITAT Amritsar29 Oct 2018AY 2008-09
Bench: Sh. Sanjay Arora & Sh. N. K. Choudhryi. T. A. No. 328/(Asr)/2017 Assessment Year: 2008-09
For Appellant: Sh. Surinder Mahajan (C.A.)For Respondent: Sh. Alok Kumar, CIT-DR
Section 143(3)Section 36(1)(iii)
1 (SC). This is as the same is not appealable as held by the Apex Court in Central Provinces Maganese Ore Co. Ltd. v. CIT [1986] 160 ITR 961 (SC), unless the assessee denies his liability to interest (under the relevant sections), as in that case he is essentially challenging his assessment, which is (of course) appealable.
We are conscious
