https://www.taxtmi.com/caselaws?id=191021 Section 30 of the Indian Income-tax Act conferred a right of appeal on an assessee denying liability to be assessed, and that right was not conditioned on a prior objection before the Income-tax Officer. A return filed without further hearing did not amount to consent to assessment, so the appeal before the Assistant Commissioner was competent. A later factual objection that the income had not been received as a member of a Hindu undivided family was rejected because the assessment had proceeded throughout on the opposite footing and the point had not been raised earlier. The request for reference was therefore not defeated. en-us Thu, 28 Sep 1939 00:00:00 +0530 Fri, 17 Mar 2017 16:53:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=191021 Section 30 of the Indian Income-tax Act conferred a right of appeal on an assessee denying liability to be assessed, and that right was not conditioned on a prior objection before the Income-tax Officer. A return filed without further hearing did not amount to consent to assessment, so the appeal before the Assistant Commissioner was competent. A later factual objection that the income had not been received as a member of a Hindu undivided family was rejected because the assessment had proceeded throughout on the opposite footing and the point had not been raised earlier. The request for reference was therefore not defeated. Case-Laws Income Tax Thu, 28 Sep 1939 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=191021