Section 246

Section 246, Section 143, Section 244, Section 251

Calcutta H.C : Where Commissioner (Appeals) deleted disallowance made by Assessing Officer and thereupon Assessing Officer passed an order on assessee granting refund, but no order for payment of interest under section 244(1A) on refund amount was passed and assessee aggrieved by order omitting to grant interest preferred appeal before Commissioner (Appeals), said appeal was maintainable under section 246

High Court Of Calcutta CIT, W.B.–II vs. Biswanath Pasari Assessment Year : 1986-87 Section : 246, 143, 244, 251 Girish

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