9911796707
TMI Blog2008 (7) TMI 252X X X X Extracts X X X X X X X X Extracts X X X X ..... ng Ext.P3 return, the Assessing Officer noticed that the calculation of tax on the returned income is incorrect and petitioner was liable to pay interest under Sections 234A, 234B and 234C of the Act. He accordingly sent intimation under Section 143(1a) of the Act vide Ext.P1 demanding payment of Rs.2,81,473/-. After sending intimation vide Ext.P1 dated 24.3.1997, the Assessing Officer took up assessment under Section 143(3) which led to an additional demand of Rs.10,61,252/- vide Ext.P2 besides the demand under Ext.P1. When petitioner filed appeal against regular assessment completed under Section 143(3) before the Commissioner of Income Tax (Appeals), the C.I.T.(Appeals) noticed that appeal was not maintainable without payment of admitted ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be vacated by this court in exercise of powers conferred under Article 227 of the Constitution of India. The petitioner has filed an affidavit supporting maintainability of the Tribunal's order. I have gone through the W.P., documents annexed thereto and the affidavit filed by the petitioner pursuant to interim order dated 28.9.2004 and heard Standing Counsel appearing for the respondents. 2. Challenge against Ext.P1 is not maintainable because it is only an intimation issued under Section 143(1)(a) of the Act determining tax liability and interest payable based on income returned by the petitioner vide Ext.P3 return furnished by him. It is clear from Ext.P3 that the tax calculated by the petitioner on the income returned was incorrect.&n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on of such mistake. The petitioner also did not file objection against Ext.P1 probably because there is nothing adverse against him in Ext.P1 as there is no adjustment towards disallowance besides demanding of tax and interest on the actual income returned by the petitioner. Section 143(1)(a) of the Act. 3. The next question to be considered is whether Ext.P5 order of the Tribunal interfering with Ext.P4 order of the C.I.T.(Appeals) rejecting the appeal as one not maintainable for non-payment of admitted tax under Section 249(4)(a) of the Act is maintainable or not. Section 249(4) of the Act is as follows: "No appeal under this Chapter shall be admitted unless at the time of filing of the appeal,- (a) where a return has been filed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted income. In this case it is clear from Ext.P4 that appeal was not entertained and the same was dismissed by the Commissioner(Appeals) on the ground that it is not maintainable for non-payment of tax on income admitted in the return. 5. The next question to be considered is whether Tribunal was justified in entertaining appeal under Section 253 against Ext.P4 order of the C.I.T.(Appeals). The orders against which appeals are maintainable before the Tribunal under Section 253 include an order passed under Section 250 of the Act which is an order in appeal passed by the Commissioner on merits after entertaining the appeal. However, no appeal is provided against order of the Commissioner (Appeals) declining to entertain appeal as defective ..... X X X X Extracts X X X X X X X X Extracts X X X X
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