Law:

Section:

Section 246 of the Income-tax Act, 1961 - Appellate Assistant Commissioner/Commissioner (Appeals) - Appealable order - For relevant assessment year, assessee-company made an application for refund of excess tax deposited by it - ITO after disallowing certain deductions, claimed by assessee, completed a provisional assessment under section 141A - Whether provisional assessment made under section 141A could be considered an assessment under section 143(3) so as to make it appealable merely because ITO had erroneously disallowed certain deductions -Held, no - Whether an order passed under section 141A could be considered an order passed under section 237 so as to make it appealable under section 246(n) -Held, no Facts For the relevant assessment year the assessee-company filed an application for the refund of excess tax deposited by it. The ITO proceeded to make a provisional assessment under section 141A of the sum refundable to the assessee. The ITO disallowed certain deductions claimed by the assessee on the ground that these deductions were inadmissible and completed a provisional assessment under section 141A. On appeal, the assessee contended before the Commissioner (Appeals) that though the order passed by the ITO purported to be one under section 141A, the order, in fact, was one under section 143(3) and that the appeal was, therefore, competent. The Commissioner (Appeals) held that an appeal from an order under section 141A was barred by sub-section (6) of section 141A, and as such, the appeal preferred by the assessee, was not maintainable. On second appeal, the Tribunal also upheld the order of the Commissioner (Appeals). On reference: Held Section 141A empowers the ITO to make certain adjustments, as provided by sub-section (2) of section 141A for provisionally determining the sum refundable to the assessee. Even assuming that the ITO had erroneously disallowed certain deductions while passing the order of provisional assessment of the sum refundable to the assessee, that fact would not convert an order passed under section 141A into an order of assessment under section 143(3). An erroneous order of provisional assessment of the sum refundable to the…

Deprecated: trim(): Passing null to parameter #1 ($string) of type string is deprecated in /home/digixyei/sldsystempk.com/view/master-layout/view_case.php on line 492