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[2009] 308 ITR 346 (Kerala)/[2009] 221 CTR 182 (Kerala) [2009] 221 CTR 182(KER.) HIGH COURT OF KERALA Sushil Thomas Abraham v. Assistant Commissioner of Income-tax C.N. RAMACHANDRAN NAIR, J. WRIT PETITION NO. 28277 OF 2004 JULY 23, 2008 Section 143(1)(a) of the Income-tax Act, 1961 - Assessment - Prima facie adjustment Where assessee calculated tax wrongly on returned income, he could not challenge intimation issued by Assessing Officer under section 143(1)(a) because it was only an intimation determining correct tax liability and interest payable based on income returned by him. [Assessment year : 1996-97] [In favour of revenue] Sushil Thomas Abraham v. Asstt. CIT [2009] 221 CTR (Ker.) 182 Where on processing the return, the Assessing Officer noticed that the calculation of tax on the returned income was incorrect and the assessee was liable to pay interest under sections 234A, 234B and 234C and he accordingly sent intimation under section 143(1)(a) : Held that challenge to the intimation issued under section 143(1)(a) was not not maintainable because it was only an intimation issued under section 143(1)(a) determining tax liability and interest payable based on income returned by assessee. Moreover, it was clear that tax calculated by assessee on income returned was incorrect and he had also admitted that any self-assessed tax had not been paid before filing return which was requirement of section 140A. Section 253 of the Income-tax Act, 1961 - Appellate Tribunal - Appealable orders Where Commissioner (Appeals) had rejected appeal as not maintainable for non-payment of admitted tax under section 249(4)(a), Tribunal had no authority to consider merits of assessment in an appeal filed against such order of Commissioner (Appeals) declining to entertain appeal filed against assessment [Assessment year : 1996-97] [In favour of revenue] Sushil Thomas Abraham v. Asstt. CIT [2009] 221 CTR (Ker.) 182 Where the Commissioner (Appeals) had rejected the appeal as not maintainable for non-payment of admitted tax under section 249(4)(a) and the Tribunal having considered the objection raised by the Commissioner (Appeals), but without even finding that the assessee has paid…

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