Section 246A(1)(a)

Section 246A(1)(a) — the law in short

What the courts have decided on section 246A(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.

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.