1979 (10) TMI 105

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....s appeal concerns the order of the ITO requiring the assessee to pay compulsory deposit of Rs. 1,470 which the assessee did not pay and filed an appeal against that order before the AAC. The AAC has held that the assessee being over 70 years of age was not required to make compulsory deposit for any year. 2. The Department is aggrieved by this order. The learned Departmental Representative coul....

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....served on the assessee. Form D has been prescribed under s. 2(2) of the said scheme. The form clearly lays down in paragraph 4 thereof as follows: "4. If you intend to appeal against the order determining the compulsory deposit required to be made by you or the penalty required to be paid by you, you may present an appeal under Part A of Chapter XX of the IT Act, 1961 to the AAC of Income-tax, ....