https://www.taxtmi.com/caselaws?id=65116 The statutory scheme for compulsory deposit under the Compulsory Deposit Scheme (Income Tax Payers) Act, 1974, read with the prescribed demand notice in Form D, expressly permits an appeal against an order determining the deposit payable. That appellate remedy is available through Part A of Chapter XX of the Income-tax Act, 1961 and the prescribed appellate form, and is not confined to penalty orders alone. Accordingly, the appeal before the Appellate Assistant Commissioner was competent and maintainable, and the departmental challenge failed. en-us Thu, 04 Oct 1979 00:00:00 +0530 Sat, 12 Feb 2011 14:17:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=65116 The statutory scheme for compulsory deposit under the Compulsory Deposit Scheme (Income Tax Payers) Act, 1974, read with the prescribed demand notice in Form D, expressly permits an appeal against an order determining the deposit payable. That appellate remedy is available through Part A of Chapter XX of the Income-tax Act, 1961 and the prescribed appellate form, and is not confined to penalty orders alone. Accordingly, the appeal before the Appellate Assistant Commissioner was competent and maintainable, and the departmental challenge failed. Case-Laws Income Tax Thu, 04 Oct 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=65116