CBDT Circular on Deposition of Assessed Tax Applicable when Appeal against Assessment Order under Income Tax Act lies only before ITAT: Kerala HC [Read Order]
CBDT Circular on deposition of assessed tax applicable when appeal against assessment lies only before ITAT, rules Kerala HC
By Kalyani B. Nair - On April 18, 2024 5:15 pm - 2 mins read
The Kerala High Court held that the Central Board of Direct Taxes (CBDT) circular regarding deposition of assessed tax is applicable when appeal against assessment order under Income Tax Act, 1961 lies only before the Income Tax Appellate Tribunal (ITAT). The assessment order has been finalised under the provisions of Section 143(3) read with Section…
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