TMI Blog1994 (12) TMI 68X X X X Extracts X X X X X X X X Extracts X X X X ..... x Act, 1961 (" the Act "), the following question of law has been referred to this court for opinion at the instance of the Revenue : " Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in holding that the action of the Income-tax Officer under section 197(3) of the Income-tax Act, 1961, is appealable in terms of the provisions of section 248 ?" The cont ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e-tax Officer in the above certificate that it was issued provisionally and was subject to change on final determination at the time of regular assessment. The assessee filed an appeal before the Commissioner of Income-tax (Appeals) against the above certificate issued by the Income-tax Officer under section 197(3) of the Act. The Commissioner of Income-tax (Appeals) declined to entertain the ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Revenue, not being satisfied with the construction put by the Tribunal on section 248 of the Act, sought for reference under section 256(1) of the Act, and, accordingly, the Tribunal has referred the question set out above to this court for opinion. It is well-settled by now that the right of appeal is not an inherent right. It cannot be claimed as a matter of right. It is a statutory right. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o denies his liability to make such deduction, may appeal to the Appellate Assistant Commissioner to be declared not liable to make such deduction. " Section 248 thus confers the right of appeal on persons denying their liability to deduct tax in accordance with the provisions of section 195 and section 200 of the Act. It does not confer any right of appeal on a company or its principal officer ..... X X X X Extracts X X X X X X X X Extracts X X X X
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