1991 (6) TMI 67

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..... referred for our decision reads : "Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that the appeal filed by the assessee before the Appellate Assistant Commissioner was maintainable in spite of the fact that the assessee did not file any objections to the draft assessment order under section 144B of the Income-tax Act, 1961 ?" The year of assessmen .....

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..... appeal in part and reduced the addition by Rs. 23,030. The Revenue filed a second appeal before the Appellate Tribunal. The short point urged before the Appellate Tribunal was that the appeal before the Appellate Assistant Commissioner was not maintainable in view of the fact that the assessee had not filed any objections to the variation suggested by the assessing authority under section 144B of .....

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..... That the assessment is under section 143(3) of the Income-tax Act cannot be disputed. If that be the position, the appeal against such an assessment is maintainable. (See section 246(c)). Merely because the assessee failed to file his objections to the variation suggested in the notice under section 144B, it cannot be said that the assessment ceases to be an assessment under section 143(3). It is .....

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