1978 (9) TMI 94

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... such assessment. 2. The assessee has filed a return declaring total wealth at Rs. 1,37,940. This was accepted under s. 16(1) of the WT Act by the WTO, Satna. 3. The assessee filed an appeal against that order claiming exemption under s. 5(1)(xxxii) of the WT Act. The AAC as observed did not decide the point on the ground that the appeal was not maintainable. 4. S. 23(1) provides for an appea .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... n was accepted, the assessee could not have any grievance against the assessment. 7. This argument cannot be accepted because the language used in s. 246 of the IT Act and s. 23(1) of the WT Act is materially different. Under s. 246 an appeal can be filed only if an assessee is aggrieved. He cannot be so aggrieved if the returned income is accepted. s. 23(1)(a) of the WT Act does not use the sam .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X