| COURT: | ITAT Delhi |
| CORAM: | G. C. Gupta (VP), Inturi Rama Rao (AM) |
| SECTION(S): | 253(1) |
| GENRE: | Domestic Tax |
| CATCH WORDS: | maintainability of appeal |
| COUNSEL: | Pankaj Garg |
| DATE: | April 10, 2015 (Date of pronouncement) |
| DATE: | April 13, 2015 (Date of publication) |
| AY: | 2011-12 to 2013-14 |
| FILE: | Click here to view full post with file download link |
| CITATION: | |
| S. 253(1)(a): An appeal can be filed before the Tribunal against an order of the CIT(A) rejecting the stay application | |
The term ‘order’ has not been defined under the Act. It is judicially understood that the word ‘order’ is a noun and has been held equivalent to or synonymous with the word ‘decision’. Therefore, having held that the CIT(A) has passed the order u/s 250 of the Act, in our considered opinion, the appeal is clearly maintainable under clause (a) of sub-section (1) of Section 253 of the Act
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