https://www.taxtmi.com/caselaws?id=189557 An employer treated as an assessee in default for failure to deduct tax could still invoke the general appeal provision when denying liability to be assessed; the appeal right was not confined to cases where tax had actually been deducted and paid. The residence of foreign employees concerned the substantive liability to deduct tax, not the preliminary question of appellate competency, so it was unnecessary to decide that issue at the maintainability stage. The Tribunal could examine residence only after holding the appeal maintainable. The legal principle stated is that a denial of liability to assess attracts the general right of appeal, while the special appeal provision applies only where tax has already been deducted and paid. en-us Wed, 25 Sep 1957 00:00:00 +0530 Thu, 12 Jan 2017 17:54:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=189557 An employer treated as an assessee in default for failure to deduct tax could still invoke the general appeal provision when denying liability to be assessed; the appeal right was not confined to cases where tax had actually been deducted and paid. The residence of foreign employees concerned the substantive liability to deduct tax, not the preliminary question of appellate competency, so it was unnecessary to decide that issue at the maintainability stage. The Tribunal could examine residence only after holding the appeal maintainable. The legal principle stated is that a denial of liability to assess attracts the general right of appeal, while the special appeal provision applies only where tax has already been deducted and paid. Case-Laws Income Tax Wed, 25 Sep 1957 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=189557