9911796707
TMI Blog1991 (12) TMI 84X X X X Extracts X X X X X X X X Extracts X X X X ..... AAC dismissed the appeal on the preliminary ground that under section 246(1) an order passed under section 143(1) is not appealable. The short question for consideration is whether on facts of the present case the order passed under section 143(1) is an appealable order. 2. It was the case of Shri V.H. Patil, the learned counsel for the appellant, that while accepting the income returned the ITO had levied tax at 20 per cent on the whole income without granting reduction under Chapter VI-A or granting the basic exemption of Rs. 18,000 ostensibly on the ground that the appellant had not exercised his option available under Chapter XII-A. The ITO has applied the flat rate of 20 per cent of the total income. He has not looked into the fact ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion 143(1). Since, the right of appeal is vested right which can be taken away only by the Legislature, provided that the Legislature has made express or formal provision in the Act to the effect that no appeal lies against an order under the particular and specific section of the Act or under section 143(1). It cannot be denied by implication, saying that there is no appeal provided under section 246 and, therefore, against the order under section 143(1), the Legislature has denied the right to the assessee to file an appeal against the order of the ITO under section 143(1). Furthermore, the assessment order under section 143(1) is summary assessment where the ITO is bound to accept it and if he feels not to do so, then he should give the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on the interest on fixed deposits which assessment was based on the wrong assumption that they were deposits made from non-resident external accounts. The learned Departmental Representative, on the other hand, relied on a decision of the Ahmedabad Bench of the Tribunal in Choitram G. Asrani v. ITO (sic), where the Tribunal held that according to the scheme of section 143(1), in a case where a return has been made under section 139 and the ITO is satisfied without requiring the presence of the assessee or the production by him of any evidence as to the correctness and completeness of such return, the ITO can assess the total income or loss, as the case may be, and work out the tax payable by or refundable to on the basis of the such return. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... liability to be assessed under this Act or any order of assessment under sub-section (3) of section 143 or section 144, where the assessee objects to the amount of income assessed, or to the amount of tax determined, or to the amount of loss computed, or to the status under which he is assessed." It was Shri Patil's case that the appellant was denying his liability to be assessed to tax at the rate of 20% under Chapter XII-A and, therefore, had filed an appeal against the assessment under section 143(1) which had raised the demand on the wrong assumption that the assessee, who was a non-resident, had not exercised his option under Chapter XIIA. Shri Patil relied on a decision of the Supreme Court in the case of Central Provinces Manganes ..... X X X X Extracts X X X X X X X X Extracts X X X X
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