Held that the order passed by Assessing Officer whereby protective assessment had been converted into substantive assessment and raising demand is an appealable order. (AY. 2013-14)
DCIT v. Pallavi Mishra (Smt.) (2021) 191 ITD 13 /(2022 ) 211 DTR 89/ 216 TTJ 185/99 ITR 214(Jaipur)(Trib.)
S. 246A : Appeal-Commissioner (Appeals)-Appealable orders-Protective assessment converted into substantive assessment-Recovery proceedings-Appealable order [S. 143 (3), 153A, 156]