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2018 (9) TMI 719 - MADRAS HIGH COURTOrder of assessment passed u/s 143(3) challenged - statutory right of appeal against the assessment order denied - inability of the petitioner to file appeal against the assessment order in view of the finding/observation made at paragraph No.5.0 - Held that:- Perusal of the said observation made by the AO would only indicate that according to the Assessing Officer, the petitioner is not entitled to raise the question of jurisdiction. The order of assessment does not prevent the petitioner from filing any appeal as such before the competent Appellate Authority. Even though the AO may say so that the petitioner is not entitled to raise the question of jurisdiction, while filing the appeal, but that will not prevent the petitioner from raising such ground, if the same is available to him in accordance with law. Needless to say that if any such ground is raised, it is open to the Revenue to oppose such ground before the Appellate Authority, who in turn, will decide the question of jurisdiction as well. Therefore, we do not think that the petitioner's apprehension is well founded in respect of filing an appeal before the Appellate Authority. This Court is of the view that the petitioner is entitled to file appeal against the impugned order of assessment before the Appellate Authority. With regard to the classification of the land is concerned, needless to say, it is absolutely a factual aspect of the matter, which has to be considered and decided by the next fact finding authority viz., Appellate Authority, while considering the appeal. Therefore, the contentions raised by the petitioner on the merits of the assessment cannot be gone into by this Court, as the petitioner has an effective alternative remedy of appeal before the Appellate Authority.
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