https://www.taxtmi.com/caselaws?id=8744 The right of appeal under section 30(1) was confined to objections against an assessment made under section 23, and an order of rectification under section 35(1) was treated as a distinct statutory power that replaces the earlier quantification. The phrase "objecting to the amount of income assessed under section 23" did not extend to an increased assessment resulting from rectification, and a general denial of liability to be assessed under the Act meant liability under the statutory scheme as a whole, not merely a challenge to one provision. No appeal therefore lay against a rectification order under section 35(1). en-us Thu, 27 Jul 1972 00:00:00 +0530 Sat, 07 Feb 2026 13:32:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=8744 The right of appeal under section 30(1) was confined to objections against an assessment made under section 23, and an order of rectification under section 35(1) was treated as a distinct statutory power that replaces the earlier quantification. The phrase "objecting to the amount of income assessed under section 23" did not extend to an increased assessment resulting from rectification, and a general denial of liability to be assessed under the Act meant liability under the statutory scheme as a whole, not merely a challenge to one provision. No appeal therefore lay against a rectification order under section 35(1). Case-Laws Income Tax Thu, 27 Jul 1972 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=8744