Bench: Shri Rajpal Yadav, Vice-(Kz) & Dr. Manish Borad
246A is maintainable against an order passed under section 154. However, while giving dictation, we find that the alleged order passed under section 154 of the Income Tax Act is actually not an order. The alleged letter of the ld. Assessing Officer reads as under:- “Subject: Online service of Orders- letter Sub.: Your letter dated 07.12.2022 regarding demand notice