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

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.

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