Section 246(1)(a)

Section 246(1)(a) — the law in short

What the courts have decided on section 246(1)(a), in one screen. Read this first; open an entry when you need the facts, the reasoning and the source.

• Genpact India Pvt Ltd v DCIT Supreme CourtHelps departmentValidity unconfirmed
  The Assessing Officer has fastened buy-back tax under s.115QA on my company. Do I have a right of appeal, or must I go to the High Court by writ?
  You have a right of appeal. The Supreme Court held that a determination of liability under s.115QA is covered by the words 'an order against the assessee, where the assessee denies his liability to be assessed under this Act' in s.246(1)(a) and s.246A(1)(a), so an appeal lies; and because that remedy exists, the High Court was right to refuse a writ petition.
• Balmukund Acharya v DCIT High CourtHelps taxpayerValidity unconfirmed
  I offered a receipt to tax in my return by mistake and it was never chargeable. Can I still appeal, or am I stuck with what I declared?
  You can still appeal. The Bombay High Court held that the appeal against the intimation was maintainable and restored it to the Commissioner (Appeals) to decide on merits. There is no estoppel against the statute: Article 265 permits tax only by authority of law, and acquiescence cannot deprive a party of relief where tax has been collected without authority. The Assessing Officer was obliged to apply his mind to the facts disclosed in the return and to assess in accordance with the law holding the field, not simply to accept an erroneous offer. For the year in question an intimation under section 143(1) was itself a deemed appealable order.

Listed strongest first: Supreme Court, then High Court, then Tribunal, then CBDT. Nothing here has yet been read in full by a chartered accountant — open an entry to see where it came from.