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2006 (4) TMI 83 - HC - Income TaxAppealable order – competency of appeal - "1. Whether Tribunal was justified in holding that an appeal lay against the order under section 139(9) before the first appellate authority under section 246, by treating the order under section 139(9) as virtually an order under section 143(3)? 2. Whether Tribunal was justified in upholding the order of the Commissioner of Income-tax (Appeals) setting aside the order passed under section 139(9) and directing the Assessing Officer to frame an assessment?" - that issuance of notice under section 143(2) of the Act has changed the entire complexion of the matter and the order though passed under section 139(9) would legitimately be termed as an order under section 143(3) and hence it was appealable - we answer both the questions referred to above accordingly in the affirmative, i.e., in favour of the assessee and against the Department
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