9911796707
TMI Blog1996 (7) TMI 13X X X X Extracts X X X X X X X X Extracts X X X X ..... stated the case and referred the undernoted question, labelling it as of law, arising out of the order dated November 5, 1993, passed by the Tribunal in I. T. A. No. 226/Ind. of 1992 for the assessment year 1990-91 on application under section 256(1) of the Income-tax Act, 1961 (for short "the Act"), registered as R. A. No. 58/Ind. of 1994, for our opinion :--- "Whether, on the facts and in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Rs. 2,97,434 which included tax plus interest. Against this adjustment, the assessee filed an appeal before the Commissioner of Income-tax (Appeals). The Commissioner of Income-tax (Appeals) dismissed the appeal as untenable on the assumption that it was non-appealable under section 246(1)(a) of the Act. The assessee then filed the appeal before the Tribunal. The Tribunal held that the order was a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ction 246(1)(a) of the Act provides as under : "246. Appealable orders.---(1) Subject to the provisions of sub-section (2), any assessee aggrieved by any of the following orders of an Assessing Officer (other than the Deputy Commissioner) may appeal to the Deputy Commissioner (Appeals) against such order--- (a) an order against the assessee, where the assessee denies his liability to be assess ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (1B) of section 143 is also treated to be an order appealable under section 246. In our view, this insertion has been made, although with effect from June 1, 1994, to clarify the position and cleared the doubt. The assessment year is 1990-91 but the fact remains that certain adjustments were made as a result of which the demand was raised without giving notice and hearing. Such an intimation thus ..... X X X X Extracts X X X X X X X X Extracts X X X X
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