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2007 (12) TMI 407 - RAJASTHAN HIGH COURTWhether section 246 of the Act provides for separate appeal against the order under section 143(1)(a) of the Income-tax Act, 1961? Whether the provisions laid down in under section 246 of the Act for filing separate appeal against the order under section 143(1)(a) of the Act and for non-filing of appeal by the assessee debars the right of the assessee for challenging the issue? Held that:- A look at the provisions of section 246 of the Income-tax Act which provides for appeal and which has been taken into consideration by the learned Tribunal shows that, as it existed at the relevant time, it did not permit filing of any appeal against any order made under section 143(1)(a). This section 246 has undergone amendments from time to time and the relevant amendment was made with effect from June 1, 1994, whereby the provision for appeal against an intimation under section 143(1) or 143(1B) was provided to lay. There is nothing to show that this amendment was made to apply to the orders passed till then. That being the position, obviously, the assessee could very well assail the correctness of the determination made or findings recorded in that order under section 143(1)(a) in the appeal to be filed against the regular assessment made under section 143(3). In favour of assessee.
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