Law:

Section:

Section 246 of the Income-tax Act, 1961 (Corresponding to section 30 of the Indian Income-tax Act, 1922) - Commissioner (Appeals) - Appealable orders - Assessment year 1943-44 - Whether AAC cannot have jurisdiction to entertain appeals which fall outside specific grounds and orders mentioned in section 30 of 1922 Act - Held, yes - Whether as section 30 of 1922 Act does not expressly provide for any appeal against ITO's orders under section 25(3) or section 25(4) of 1922 Act, no such right can be created by way of implication - Held, yes FACTS The Hindu undivided family, assessed as such till the assessment year 1942-43, disrupted on 9-11-1942, and an application under section 25A was duly filed. On 21-1-1945, by an order under section25A, the partition and the disruption of the family was duly accepted as from 9-11-1942. From the 10-11-1942, a new partnership firm was formed for carrying on the business and an assessment for the year 1943-44 was made on the new unit on 28-8-1943. Appeal was decided by the Appellate Assistant Commissioner on 4-10-1943. Twenty years thereafter, the assessee filed an application under section 25(4) or in the alternative, under section 23(3) claiming relief under those provision. This application was rejected on merits by the Income-tax Officer. On appeal, the Appellate Assistant Commissioner rejected the same primarily on the ground that under section 30, no appeal was provided for against an order under section 25(4). On further appeal, it was held that an appeal against an order under section 23 maintainable under section 30, and it was consequently directed that the Appellate Assistant Commissioner should entertain the assessee's appeal. On reference: HELD It is well settled that there exists no inherent right of appeal and this right is entirely a creature of the statute granting the same. Its scope in the instant case is necessarily limited by the provisions of section 30. Thus, section 30 enumerates specifically and in great detail the orders which are appealable to the Appellate Assistant Commissioner. The said authority, therefore, cannot have jurisdiction to entertain appeals which fall outside the specific grounds and…

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