1980 (10) TMI 108

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....bsp;  This appeal by the ITO and Cross objection by the assessee arise out of a common order of the AAC. The only point involved in this 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 ....

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....it (Income Tax Payers) Scheme, 1974 there is a provision for appeal made in Form D which was served on the assessee. From 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 or the ....