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| The Tax Publishers2019 TaxPub(DT) 8060 (Pat-HC) INCOME TAX ACT, 1961
Section 246
Where during pendency of writ petition, wherein validity of reassessment proceeding was challenged, assessee sought liberty to file appeal under section 246 to raise certain other issues before appellate authority, Court allowed assessee's request to contest assessment order on merits by way of filing an appeal under section 246.
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Appeal (CIT(A) - Maintainability - During pendency of proceeding before writ-Court, assessee sought to raise to raise other goods by way of an appeal -
Assessee filed writ petition challenging validity of notice issued under section 148. During pendency of said proceedings, assessee sought liberty of filing appeal under section 246 to raise certain other issues before appellate authority. Held: Since period of limitation had already expired for filing an appeal, assessee sought a reasonable time period for taking recourse to such a remedy. In absence of any serious objection raised by revenue, instant petition was to be disposed of by allowing assessee's request to contest assessment order on merits in so far as other issues were concerned by filing a statutory appeal under section 246.
REFERRED :
FAVOUR : In assessee's favour
A.Y. :
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