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of <h1>Order under Section 132(8) of Income Tax Act 1961 must be communicated to enable appeal under Section 132(10).</h1> An order under section 132(8) of the Income Tax Act, 1961, must be communicated to the concerned individual, as it is appealable under section 132(10). This ensures the assessee is informed of the reasons, enabling them to file an appeal. Previous instructions issued by the Board have been modified to reflect this requirement. In the current case, the Board has approved filing an appeal before the Division Bench, as communicated in a separate letter.
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