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2011 (3) TMI 1383 - Allahabad High Court
CIT Versus District Excise Officer
Whether order passed under sub sections (6) and (7) of Section 206C of the Income Tax Act is appealable under Section 246 of the Act - Department is that only those orders which are specified under Section 246 of the Act are appealable, further submitted that Section 246 has been replaced by Section 246A w.e.f. 1st of April, 1998. At the relevant point of time Section 246A (1) had sub sections (a) to (r) and the orders mentioned in sub clause (a) to (r) could be appealed. As the sub sections (6) and (7) of Section 206C did not find any place in any of these sub sections (a) to (r), the order was not appealable - Section 206C does not find place in any of its clauses of sub section (1) and therefore, the appeal is not maintainable, Sections 246 and/or 246A of the Act, It is in the nature of a residuary clause and gives a right to an assessee to challenge an order by way of appeal if he is so aggrieved subject to the condition that he denies his liability to be assessed under the Act, no error in the order of the Tribunal holding that the appeals are maintainable under Section 246 of the Income Tax Act, appeals lack merit and are hereby dismissed