Section 246

Sec. 158BC, Sec. 158BE, Sec. 246A, Section 253

Karnataka H.C : the Tribunal was not justified in entertaining the appeals of the respondent assessees questioning the correctness of the respective block assessment orders of the assessing authority passed under s. 158BC of the Act holding that search of the premises of the assessees made by the Department under s. 132 of the Act was ‘initiated’ after 30th June, 1995 and before 1st Jan., 1997 and as such appeals against the said orders could lie to the Tribunal by virtue of the provisions of s. 253(1)(b)

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High Court Of Karnataka CIT vs. WIPRO Finance Ltd. Section 158BC, 158BE, 246A(1)(k), 253(1)(b) Block period 1991-92 to 1996-97 V.

Section 214, Section 246

Gujarat H.C : Whether, the Tribunal is right in law and on facts in holding that against the order passed by the ITO under s. 154 of the Act appeal is maintainable under s. 246 of the Act ? 2. Whether, the Tribunal is right in law and on facts in holding that the assessee is entitled to interest under s. 214 of the IT Act ?

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High Court Of Gujarat CIT vs. Industrial Machinery Mfg. (P)Ltd. Sections 214, 246(1)(f), 246(2)(a) Asst. Year 1983-84 D.A. Mehta &

Sec. 143(1), Sec. 143(1)(a), Sec. 143(3), Section 143, Section 246

Allahabad H.C : Whether, on the facts and in the circumstances of the case, Tribunal is right in holding that the AO has no jurisdiction to change the status while making the assessment under s. 143(1) and in that background whether a change in the status is appealable to the first appellate authority ?

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High Court Of Allahabad CIT vs. Kay Kay Family Trust Section 143(1), 143(1)(a), 143(3), 246(1)(a) Asst. Year 1986-87, 1987-88, 1988-89

Section 154, Section 246, Section 72

Calcutta H.C : Whether, on the facts and in the circumstances of the case and on correct interpretation of s. 246(1)(c) of the IT Act, 1961, the Tribunal was right in law in holding that as the statute does not confer an express right of appeal against the order of the specific refusal to carry forward the loss determined on assessment, this issue is debatable ?

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High Court Of Calcutta Tsai Tea Enterprises (P) Ltd. vs. CIT Sections 72, 154, 246 Asst. Year 1982-83 M.H.S. Ansari

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