Final assessment and appeal rights: super-tax demand was invalid outside statutory reassessment powers, and appeal remained maintainable.

A demand described as falling under Section 23(4) did not, by that label alone, exclude appellate scrutiny; the right of appeal remained available where the true nature of the assessment was in dispute. After a final assessment had become complete, the Income-tax Officer could reopen it only through the statutory mechanisms for reassessment or rectification within the prescribed limits; a later super-tax demand issued outside those limits was without authority and invalid, and administrative direction could not enlarge that power.

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Issues: (i) Whether an appeal lay to the Assistant Commissioner against the order making super-tax demand when the assessment was said to be under Section 23(4); (ii) whether the Income-tax Officer had power to make the later order and fresh demand for super-tax after the original final assessment had become complete.

Issue (i): Whether an appeal lay to the Assistant Commissioner against the order making super-tax demand when the assessment was said to be under Section 23(4).

Analysis: A demand framed as an assessment under Section 23(4) did not exclude appellate scrutiny merely because the Revenue described it as falling within that sub-section. The proviso barring appeals applied only if the circumstances in truth brought the order within Section 23(4). The mere label attached to the order could not defeat the statutory right of appeal where the nature of the assessment was in dispute.

Conclusion: The appeal was competent and the assessee's right to appeal was not barred.

Issue (ii): Whether the Income-tax Officer had power to make the later order and fresh demand for super-tax after the original final assessment had become complete.

Analysis: Once the assessment for the year had become final, it could be reopened only in the manner and within the time prescribed by Sections 34 and 35. The statute made those provisions exhaustive for escaped assessment and rectification of mistakes apparent from the record. A fresh demand for super-tax made long after the expiry of the statutory period, and not within the limits of those sections, was therefore outside the officer's power. The Commissioner could not enlarge that power by direction under Section 33.

Conclusion: The later order and demand were without authority and invalid.

Final Conclusion: The assessee succeeded because the later super-tax demand was beyond statutory power, and the appeal to challenge it was maintainable.

Ratio Decidendi: A final assessment can be reopened only under the specific statutory provisions authorising reassessment or rectification, and a notice or demand issued outside those limits is invalid notwithstanding any administrative direction or the description placed upon the order.

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