Section 246 of ITA, 1961 : Section 246: Appealable Orders
ITA, 1961
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Explanation using Example
Imagine that Mr. Sharma, a small business owner, receives an assessment order from the Income Tax Department after filing his annual tax returns. The order states that there has been an underreporting of income, and as a result, the taxable income for Mr. Sharma has been increased, leading to additional tax liability. Mr. Sharma believes that all his income was reported accurately and the adjustments made by the Assessing Officer are incorrect.
Under Section 246 ...
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