Section 246A

[sathyanarayanan kasinathan]

The assessee claimed a refund in his return. The amount was refunded, even though scrutiny proceedings were intiated. The AO passed an order, 2 points contested with CIT(A), 2 points not contested. With the effect, the refund creditted has to be paid back alongwith 234D Interest.

My Q: Can the assessee go on appeal with CIT(A), before paying the refunded amount with interest as applicale, as he's not contesting that addition.

AI Summary

Can an assessee appeal to CIT (Appeals) without repaying a refund and interest if not contesting specific additions? An individual inquired about whether an assessee can appeal to the Commissioner of Income Tax (Appeals) without repaying a refunded amount and applicable interest, given that they are not contesting the specific addition. The initial refund was issued despite ongoing scrutiny, and part of the assessment order was contested while another part was not. The response requested detailed information and documentation to provide accurate advice.