https://www.taxtmi.com/caselaws?id=277227 The proviso to Section 30(1) excludes appeals to the Assistant Commissioner against assessments made under Section 23(4), and this exclusion encompasses challenges to liability as well as amount. The appellate authority must first determine whether the assessment genuinely falls within Section 23(4); if so, merits of liability are excluded from appeal. Questions of law arising from the Assistant Commissioner's determination may be referred for resolution at the High Court level. On the facts, because the assessment was treated as a Section 23(4) summary assessment, the court did not adjudicate substantive liability in this proceeding. en-us Fri, 26 Jun 1931 00:00:00 +0530 Thu, 29 Nov 2018 14:16:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=277227 The proviso to Section 30(1) excludes appeals to the Assistant Commissioner against assessments made under Section 23(4), and this exclusion encompasses challenges to liability as well as amount. The appellate authority must first determine whether the assessment genuinely falls within Section 23(4); if so, merits of liability are excluded from appeal. Questions of law arising from the Assistant Commissioner's determination may be referred for resolution at the High Court level. On the facts, because the assessment was treated as a Section 23(4) summary assessment, the court did not adjudicate substantive liability in this proceeding. Case-Laws Income Tax Fri, 26 Jun 1931 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=277227