SUB REGISTRAR (SAIDPUR),GHAZIPUR vs. DIRECTOR OF INCOME TAX (I &CI), LUCKNOW
In the result, appeal filed by the appellant in ITA no
ITA 46/VNS/2020[2018-2019]Status: DisposedITAT Varanasi07 Jul 2022AY 2018-2019
Bench: Shri Vijay Pal Rao & Shri Ramit Kochar
For Appellant: Smt. Madhuri Gautam,<br>Sub Registrar,SaidpurFor Respondent: Shri A.K. Singh, Sr. D.R
Section 271FSection 274Section 285B
246 and 246A of the 1961 Act, and hence the appeal was dismissed by ld. CIT(A) as infructuous being not maintainable with ld. CIT(A) and directions were
issued to the assessee to file its appeal with appropriate authority designated for adjudicating such appeals. We are afraid that this finding of ld. CIT(A) is erroneous in the teeth