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2023 (8) TMI 958 - AT - Income TaxMaintainability of an appeal against the order passed u/ sec. 139(9) before the CIT(A) u/ sec. 246A - HELD THAT:- We find that sec. 246A is a self-exhaustive provision providing remedy of an appeal against the orders passed by lower authority(ies) in various clauses from (a) to (r) followed by Explanation(s) and statutory proviso(s); as the case may be. Learned counsel could not pin-point any appeal provision therein against sec. 139(9) order. That being the case, we are of the considered opinion that only stricter interpretation in such an instance has to be adopted in light of landmark decision in Commissioner of Customs (Imports), Mumbai vs. M/s. Dilip Kumar And Co. & Ors. [2018 (7) TMI 1826 - SUPREME COURT] The assessee’s arguments based on sec. 246(1)(a)(i) are found to be devoid of any merit as the above quoted statutory expression (supra) comes into play only when the concerned taxpayer “denies his liability to be assessed under this Act” which is not the case before us once we are dealing with an issue of validity of a return only. We observe in these peculiar facts that sec. 246A envisages an appellate remedy before the CIT(A) not based on various consequences faced by an assessee or by way of necessary implications but as per various orders passed by the field authorities under the specified statutory provisions only. So far as the assessee’s reliance on learned coordinate bench foregoing decision (supra) is concerned, we hold the same to be per inquirium only since not adopting stricter interpretation in above terms. Case law CIT vs. B.R. Constructions [1992 (6) TMI 13 - ANDHRA PRADESH HIGH COURT] holds that a judicial decision ceases to be a binding precedent in such a factual backdrop. We accordingly uphold the CIT(A)'s action rejecting the assessee’s lower appeal against sec. 139(9) order as not maintainable u/ sec. 246A - Assessee appeal dismissed.
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