https://www.taxtmi.com/caselaws?id=67173 Section 249(4), which governs first appeals under Chapter XX, was held not to apply by implication to direct appeals before the Tribunal under section 253(1)(b) in block assessment matters, because no corresponding restriction was enacted for Tribunal appeals. The Tribunal also applied the settled principle that an assessee who has consented to the surrender and assessment basis is ordinarily not a person aggrieved and cannot maintain an appeal against that very assessment. On the facts recorded, that objection succeeded for the surrender-based appeals, while it failed in the two appeals that were not founded on the surrender letter. en-us Mon, 26 Nov 2001 00:00:00 +0530 Wed, 09 Mar 2011 13:23:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=67173 Section 249(4), which governs first appeals under Chapter XX, was held not to apply by implication to direct appeals before the Tribunal under section 253(1)(b) in block assessment matters, because no corresponding restriction was enacted for Tribunal appeals. The Tribunal also applied the settled principle that an assessee who has consented to the surrender and assessment basis is ordinarily not a person aggrieved and cannot maintain an appeal against that very assessment. On the facts recorded, that objection succeeded for the surrender-based appeals, while it failed in the two appeals that were not founded on the surrender letter. Case-Laws Income Tax Mon, 26 Nov 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=67173