Provisional tax adjustment under double taxation relief becomes appealable only when the later order finally fixes liability.

An assessment order that makes relief under the India-Pakistan double taxation arrangement provisional and defers final adjustment until production of a foreign assessment certificate does not finally determine liability. The appeal right arises only when the later order completes the computation, fixes the relief, and determines the balance tax payable. On that basis, the later order alone was appealable, while the earlier tentative order was not.

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Issues: Whether an appeal lay against the Income-tax Officer's later order finally determining the assessee's tax liability after adjustment of relief under the India-Pakistan double taxation avoidance arrangement, and not against the earlier tentative order keeping part of the tax in abeyance pending production of the foreign assessment certificate.

Analysis: The initial order under section 23(3) of the Indian Income-tax Act, 1922 did not finally determine the relief claim. It expressly accepted the assessee's estimate only for the time being and deferred final adjustment until the Pakistani assessment certificate was produced. The subsequent order completed that process and fixed the amount of relief and the balance tax payable. An appeal therefore lay from the later order, which alone constituted the final determination affecting the assessee.

Conclusion: The later order was appealable, and the assessee's objection that no appeal lay was rejected.

Final Conclusion: The reference was answered by holding that the assessee could appeal from the subsequent final order determining the double taxation relief, not from the earlier tentative order.

Ratio Decidendi: Where an assessment order expressly makes a tax adjustment provisional and postpones final computation pending a future contingency, the assessee's right of appeal arises only when the later order finally determines the liability.

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