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HC directed assessee to file appeal before CIT(A) as issue was integral part of assessment order

August 22, 2019[2019] 108 taxmann.com 340 (Delhi)
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INCOME TAX : Where demand against assessee under section 115-QA was an integral part of impugned assessment order, question regarding interpretation of section 115-QA could definitely have been gone into by Commissioner(Appeals). Hence, High Court declines to entertain writ petition under article 226 of Constitution against impugned demand raised by revenue by way of impugned assessment order under section 115-QA against assessee. However, assessee is to be granted an opportunity to file an appeal under section 246-A before Commissioner (Appeals) to challenge impugned assessment order only insofar as it creates a demand under section 115 QA

• Revenue will not raise any objection before Commissioner (Appeals) as to maintainability of such an appeal and as to appeal being barred by limitation. Statement of revenue that it will not enforce demand in terms of impugned assessment order till disposal of above appeal.

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