Appeal Maintainability Questioned: No Provision in Section 246A for Appeals Against Interlocutory Orders on Reopening Assessments.

Appeal Maintainability Questioned: No Provision in Section 246A for Appeals Against Interlocutory Orders on Reopening Assessments. https://www.taxtmi.com/highlights?id=57186 Maintainability of appeal before the CIT(A) u/s 246A - interlocutory order disposing off objections filed by assessee against reopening of the concluded assessment u/s 147 - there are no clauses/sub-section within Section 246A of the Act which provides that an appeal can be filed by assessee against interlocutory order passed by the AO while disposing off objections filed by assessee against reopening of the concluded assessment u/s 147 - AT en-us Tue, 16 Mar 2021 12:22:16 +0530 Tue, 16 Mar 2021 12:22:16 +0530 TaxTMI RSS Generator Appeal Maintainability Questioned: No Provision in Section 246A for Appeals Against Interlocutory Orders on Reopening Assessments. https://www.taxtmi.com/highlights?id=57186 Maintainability of appeal before the CIT(A) u/s 246A - interlocutory order disposing off objections filed by assessee against reopening of the concluded assessment u/s 147 - there are no clauses/sub-section within Section 246A of the Act which provides that an appeal can be filed by assessee against interlocutory order passed by the AO while disposing off objections filed by assessee against reopening of the concluded assessment u/s 147 - AT Highlights Income Tax Tue, 16 Mar 2021 12:22:16 +0530 https://www.taxtmi.com/highlights?id=57186