1991 (1) TMI 48

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..... was, in law, justified in holding that the order of the Income-tax Officer was one under section 185(1)(b) and not under section 184(4) of the Income-tax Act." This question is concluded in favour of the assessee and against the Revenue by a decision of this court in ITO v. Vinod Krishna Som Prakash [1979] 117 ITR 594. Agreeing with the decisions of the Gujarat and Andhra Pradesh High Courts, th .....

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..... alable under section 246. Learned counsel for the Revenue, however, relies upon a decision of the Orissa High Court in New Orissa Traders v. CIT [1977] 107 ITR 553, wherein a contrary view is taken. It is held by the Orissa High Court that an order made under the proviso to section 184(4) is not appealable. But, in the light of the decision of this court, we cannot agree with the Orissa view. .....

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