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Section 246 of the Income-tax Act, 1961 - Appellate Assistant Commissioner - Appealable orders - Assessment year 1978-79 - Assessee did not file any objection to draft assessment order under section 144B and assessment was, accordingly, completed - Whether appeal against such assessment order was maintainable - Held, yes FACTS For the assessment year 1978-79, a draft assessment order was sent to the assessee. The assessee did not file any objection and the assessment was completed under section 143(3). On appeal, the AAC allowed the appeal in part and reduced the addition to income made by the ITO. The department filed ah appeal before the Tribunal contending that the appeal before the AAC was not maintainable because the assessee did not object to the variation suggested by the assessing authority. The Tribunal did not agree with the contention of the department. On reference: HELD Merely because the assessee did not file his objections to the variation suggested in notice under section 144B, it could not be said that it ceased to be an assessment under section 143(3) . Hence, the assessee was entitled to an appeal and the appeal filed by the assessee was maintainable. P.K. Raveendranatha Menon for the Appellant T.K. Raveendranatha Menon for the Respondent JUDGMENT Menon, J. - The revenue is before us. The question referred for our decision reads as under: "Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that the appeal filed by the assessee before the Appellate Assistant Commissioner was maintainable in spite of the fact that the assessee did not file any objections to the draft assessment order under section 144B of the Income-tax Act, 1961?" The year of assessment is 1978-79. 2. As the assessing authority was of the view that the income returned did not reflect the actual income received by the assessee, he proposed variation thereto keeping in view the procedure prescribed under section 144B of the Income-tax Act, 1961 ('the Act'). The assessee did not file any objections to the proposed variation. Therefore, the assessing authority estimated the income at Rs. 60,900 and completed the assessment under section…

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