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TMI Blog1987 (3) TMI 133X X X X Extracts X X X X X X X X Extracts X X X X ..... pealable order and as such both the appeals being incompetent are dismissed'. 2. That the learned AAC has erred in interpreting the provision of section 246(1)(c) read with the ground No. 1 of the appeal. 3. That the learned AAC erred in dismissing the appeal without deciding the following legal ground : :--- " That the order passed by the learned ITO under section 143(1) for A.Y. 1981-82 without any computation of tax which is mandatory duty under section 143(1) is bad in law and illegal. " 4. That it is prayed that order passed by the learned AAC may be set aside and the order of the ITO may be annulled as being bad in law and illegal. The assessee has subsequently forwarded an additional ground in respect of both the years vide ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... following lines :--- " 2. The objection common to both the years is that order passed by the learned ITO under section 143(1) for assessment years 1981-82 and 1982-83 is without any computation of tax in the body of assessment order and is bad in law and illegal. As stated, assessments for both the years are completed under section 143(1). An order passed under section 143(1) is not an appealable order and as such both the appeals being incompetent are dismissed. " 3. It is this action of the AAC which is now challenged in appeal before us. The learned counsel for the assessee in the course of his arguments strongly challenged the action of the ITO in framing the asst. orders under section 143(1) of the Act whereby he had varied th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 246(1)(c) of the Act. In the course of his arguments the learned counsel also referred to the provisions of section 139(9) of the Act as also to various case laws which are mentioned in para 15 of his written submissions which have been placed on record. We are not proposing to reproduce the decisions referred to by him but state that we have considered the same while disposing off these appeals. 4. The learned D.R., on the other hand, strongly supported the orders of the AAC. It was contended that the assessee's case did not fall within the provisions of section 246(1)(c) inasmuch as the denial mentioned there was a complete denial and not a partial one. It was argued that the assessee in this case had filed the returns and could not con ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Act, viz., depreciation, carry forward losses, claim under section 80J, as well as investment allowance etc. Section 143(2)(a) thereafter deals with a situation where the assessee objects to an order made by the ITO under section 143(1) whereby he has to move an application within one month of the date of service of the notice of demand detailing therein his objections to the assessment order. First of all we are not in a position to accept the arguments of the learned counsel to the effect that it is only the situations mentioned in sub-section (b) under which an application under section 143(2)(a) can be moved. We say so since adjustments under sub-clause (b) can legally be made by the ITO and powers for which are provided under the A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , the question of taking up for consideration the additional ground moved by the assessee does not arise. We further observe that ground No. 3 in the appeals questions the action of the AAC in dismissing the appeals without deciding a legal ground. We, however, do not propose to deal with this issue and it also was pointed out to the learned counsel for the assessee during the course of hearing that he was free to seek remedy elsewhere. According to us nothing prevents the assessee from moving an application for rectification, (before the AAC). In case he is of the view that a ground of appeal has not been disposed off. 7. Before we part with these appeals we would like to observe that it seems rather strange that the assessee has come up ..... X X X X Extracts X X X X X X X X Extracts X X X X
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