https://www.taxtmi.com/caselaws?id=277227 A proviso barring appeals from summary assessments was construed to exclude challenges not only to the amount or rate of tax, but also to the assessee's liability to assessment itself. Where the statutory defaults bringing the summary assessment provision into play were established, the assessee could not maintain an appeal to the Assistant Commissioner on the ground of non-liability under the Act. The Court further held that an order refusing or entertaining such an appeal could support only a limited reference on the preliminary jurisdictional question, and not a reopening of the substantive taxability issue through the reference process. The assessment therefore remained undisturbed. 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 A proviso barring appeals from summary assessments was construed to exclude challenges not only to the amount or rate of tax, but also to the assessee's liability to assessment itself. Where the statutory defaults bringing the summary assessment provision into play were established, the assessee could not maintain an appeal to the Assistant Commissioner on the ground of non-liability under the Act. The Court further held that an order refusing or entertaining such an appeal could support only a limited reference on the preliminary jurisdictional question, and not a reopening of the substantive taxability issue through the reference process. The assessment therefore remained undisturbed. Case-Laws Income Tax Fri, 26 Jun 1931 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=277227