https://www.taxtmi.com/caselaws?id=759375 ITAT Pune dismissed Revenue's three miscellaneous applications seeking rectification under section 254. The case involved levy of interest under section 234E and whether intimation of outstanding demand constitutes an appealable order under section 246A. The Tribunal held that where an assessee denies liability under section 143(1) intimation, appeal can be filed before CIT(A). Following SC precedent in CIT vs. Reliance Telecom Limited, the Tribunal confirmed deletion of section 234E interest and directed Revenue to approach higher forum against the order. en-us Tue, 10 Sep 2024 00:00:00 +0530 Sat, 28 Sep 2024 10:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=759375 ITAT Pune dismissed Revenue's three miscellaneous applications seeking rectification under section 254. The case involved levy of interest under section 234E and whether intimation of outstanding demand constitutes an appealable order under section 246A. The Tribunal held that where an assessee denies liability under section 143(1) intimation, appeal can be filed before CIT(A). Following SC precedent in CIT vs. Reliance Telecom Limited, the Tribunal confirmed deletion of section 234E interest and directed Revenue to approach higher forum against the order. Case-Laws Income Tax Tue, 10 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=759375