https://www.taxtmi.com/caselaws?id=67104 An appellate right under section 246(1)(c) arises only where there is a present assessment order against the assessee that satisfies the statutory conditions for challenge. On the facts, the assessment was made in a protective HUF capacity, while any real grievance would arise only in the individual assessment, which was not before the appellate authorities. The Tribunal held that the protective assessment did not bind the individual assessee and could not be used for his benefit, so there was no present ground to interfere and the appeal was not maintainable. en-us Fri, 05 Dec 1986 00:00:00 +0530 Wed, 09 Mar 2011 11:15:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=67104 An appellate right under section 246(1)(c) arises only where there is a present assessment order against the assessee that satisfies the statutory conditions for challenge. On the facts, the assessment was made in a protective HUF capacity, while any real grievance would arise only in the individual assessment, which was not before the appellate authorities. The Tribunal held that the protective assessment did not bind the individual assessee and could not be used for his benefit, so there was no present ground to interfere and the appeal was not maintainable. Case-Laws Income Tax Fri, 05 Dec 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=67104