2015 (4) TMI 1150

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

...., ACCOUNTANT MEMBER:   This is an appeal filed by the assessee against the order of the Chief Commissioner of Income- Tax, Baroda dated 29.9.2014 by raising the following grounds. "1. That the ld.CIT erred in refusing to grant exemption certificate u/s.10(23C)(vi) of the Act. 2. Any other ground which may be raised before or during the time of hearing the appeal." 2. A....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....n order passed by Chief Commissioner of Income Tax u/s.272A is subject to appeal. As per Section 253 of IT Act, any assessee aggrieved by the orders; as listed therein, may appeal to the Appellate Tribunal against such order. In the sub-clause, there is a list of orders against which an appeal can be filed before the Appellate Tribunal. On examination of all those clauses, we have noted that there....