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    <title>1980 (10) TMI 108 - ITAT DELHI-E</title>
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    <description>The compulsory deposit scheme permitted an appeal against an order determining the amount payable, and the prescribed demand notice in Form D expressly informed the assessee that an appeal could be filed in Form 35 under Part A of Chapter XX of the Income-tax Act, 1961. On that construction, the appellate remedy extended to the order requiring payment of compulsory deposit, so the Appellate Assistant Commissioner had jurisdiction to entertain the appeal and it could not be treated as incompetent.</description>
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      <title>1980 (10) TMI 108 - ITAT DELHI-E</title>
      <link>https://www.taxtmi.com/caselaws?id=65126</link>
      <description>The compulsory deposit scheme permitted an appeal against an order determining the amount payable, and the prescribed demand notice in Form D expressly informed the assessee that an appeal could be filed in Form 35 under Part A of Chapter XX of the Income-tax Act, 1961. On that construction, the appellate remedy extended to the order requiring payment of compulsory deposit, so the Appellate Assistant Commissioner had jurisdiction to entertain the appeal and it could not be treated as incompetent.</description>
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      <pubDate>Sun, 12 Oct 1980 00:00:00 +0530</pubDate>
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