https://www.taxtmi.com/caselaws?id=18093 The court ruled in favor of the assessee, holding that the appeals were maintainable under section 246(1)(c) of the Income-tax Act. It concluded that the denial of liability by the assessee, even if raised after filing returns, was sufficient to grant the right to appeal. The court emphasized that the right of appeal should be construed liberally and rejected the Department's argument that voluntary filing of returns precluded denial of liability. The matter was ordered to be heard on the merits, with no order as to costs. en-us Fri, 20 Sep 1996 00:00:00 +0530 Sat, 26 Sep 2009 16:49:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=18093 The court ruled in favor of the assessee, holding that the appeals were maintainable under section 246(1)(c) of the Income-tax Act. It concluded that the denial of liability by the assessee, even if raised after filing returns, was sufficient to grant the right to appeal. The court emphasized that the right of appeal should be construed liberally and rejected the Department's argument that voluntary filing of returns precluded denial of liability. The matter was ordered to be heard on the merits, with no order as to costs. Case-Laws Income Tax Fri, 20 Sep 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=18093