section under which order is passed by income tax officer before going for CIT(A)
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Quick Summary
This discussion clarifies which sections of the Income Tax Act allow for orders to be passed by an Assessing Officer (AO) before an appeal can be made to the Commissioner of Income Tax (Appeals) or CIT(A). While Section 148 is mentioned, the consensus points to Section 156 as the relevant section for orders that trigger the appeal process to the CIT(A).