Statutory right of appeal depends on a real grievance under the Act; a protective assessment label alone is insufficient.

A right of appeal exists only where statute confers it, and section 246(1)(c) permits an assessee's appeal only when aggrieved by liability, assessed income, tax determined, loss computed, or assessed status. A mere description of an assessment as protective does not itself create a statutory grievance where the assessment is otherwise based on returned income and no dispute exists on the matters covered by the provision. On that reasoning, the appeal was treated as not maintainable on the ground urged, and the Commissioner (Appeals)' dismissal was upheld.

---

---

Issues: Whether an assessee could maintain an appeal under section 246(1)(c) of the Income-tax Act, 1961 against an assessment described as having been made on a protective basis when there was no grievance as to liability, income, tax, loss, or status.

Analysis: A right of appeal is not inherent and exists only when specifically conferred by statute. Under section 246(1)(c) of the Income-tax Act, 1961, the appeal lies only where the assessee is aggrieved as to liability under the Act, the amount of income assessed, the amount of tax determined, the amount of loss computed, or the status under which assessed. A mere recital that the assessment is protective does not by itself create any statutory grievance when the assessment has otherwise been made on the basis of the returned income and there is no dispute on the matters covered by the provision.

Conclusion: The appeal was not maintainable on the ground urged and the dismissal of the appeals by the Commissioner (Appeals) was upheld.

---