Assessment

Last updated: 10 February 2009

Court :
High Court

Brief :
Section 246, read with section 143, of the Income-tax Act, 1961 - Commissioner (Appeals) - Appealable orders - Assessment year 1995-96 - Whether so long as Explanation to section 143(1) was on statute up to 1-6-1999 till its omission by Finance Act, 1999, appeal was maintainable against intimation under section 143(1) - Held, yes - Whether if an appeal is not maintainable, it is not maintainable at all and it cannot be said that for a particular ground an appeal is maintainable and for another it is not - Held, yes Section 143 of the Income-tax Act, 1961 - Assessment - General - Assessment year 1995-96 - Whether tax can be collected only as provided under Act and, therefore, it is obligatory on part of Assessing Officer to apply his mind to facts disclosed in return and assess assessee keeping in mind law holding field - Held, yes

Citation :
Balmukund Achary vs Deputy Commissioner of Income-tax, Special Range