https://www.taxtmi.com/caselaws?id=17353 The judgment addressed the appealability of the Income-tax Officer's order under section 3(4) of the Income-tax Act. The Appellate Tribunal allowed the appeal, ruling that the rejection of a request to change the accounting year is a valid ground for appeal, despite not being an appealable order itself. The judgment aligned with the view that objections in an appeal need not be limited to orders specifically provided for appeal, emphasizing the importance of the accounting period in the assessment process. It concluded that the Income-tax Officer's order under section 3(4) is challengeable in an appeal against the order of assessment under section 246 of the Income-tax Act. en-us Thu, 19 Jun 1997 00:00:00 +0530 Mon, 21 Sep 2009 17:31:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=17353 The judgment addressed the appealability of the Income-tax Officer's order under section 3(4) of the Income-tax Act. The Appellate Tribunal allowed the appeal, ruling that the rejection of a request to change the accounting year is a valid ground for appeal, despite not being an appealable order itself. The judgment aligned with the view that objections in an appeal need not be limited to orders specifically provided for appeal, emphasizing the importance of the accounting period in the assessment process. It concluded that the Income-tax Officer's order under section 3(4) is challengeable in an appeal against the order of assessment under section 246 of the Income-tax Act. Case-Laws Income Tax Thu, 19 Jun 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=17353