https://www.taxtmi.com/caselaws?id=14505 Failure to object to a draft assessment under section 144B does not extinguish the statutory right of appeal under section 246 of the Income-tax Act, 1961. The appellate view that the assessee could no longer challenge the assessment was therefore unsustainable. The Tribunal was correct in setting aside that decision and remitting the appeal for fresh disposal, because the assessee had not been given an opportunity of being heard. The matter was thus to be reconsidered by the first appellate authority after hearing the assessee. en-us Fri, 24 Sep 1999 00:00:00 +0530 Thu, 16 Jul 2009 12:45:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=14505 Failure to object to a draft assessment under section 144B does not extinguish the statutory right of appeal under section 246 of the Income-tax Act, 1961. The appellate view that the assessee could no longer challenge the assessment was therefore unsustainable. The Tribunal was correct in setting aside that decision and remitting the appeal for fresh disposal, because the assessee had not been given an opportunity of being heard. The matter was thus to be reconsidered by the first appellate authority after hearing the assessee. Case-Laws Income Tax Fri, 24 Sep 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=14505