https://www.taxtmi.com/caselaws?id=285524 Under the Income-tax Act, 1922, an appeal against a best judgment assessment under section 23(4) was confined to the amount of income assessed or tax determined where the assessee's grievance fell within section 27. The court read the statutory scheme as requiring an assessee who complained of non-receipt of notice or lack of opportunity to first seek cancellation of the ex parte assessment under section 27 and, if necessary, appeal from that order. In that setting, the assessee could not use a section 30(1) quantum appeal to challenge the validity of proceedings under section 34(1)(a) read with section 22(2). The Tribunal was justified in refusing to entertain that jurisdictional challenge. en-us Wed, 17 Oct 1962 00:00:00 +0530 Thu, 16 Jan 2020 11:42:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=285524 Under the Income-tax Act, 1922, an appeal against a best judgment assessment under section 23(4) was confined to the amount of income assessed or tax determined where the assessee's grievance fell within section 27. The court read the statutory scheme as requiring an assessee who complained of non-receipt of notice or lack of opportunity to first seek cancellation of the ex parte assessment under section 27 and, if necessary, appeal from that order. In that setting, the assessee could not use a section 30(1) quantum appeal to challenge the validity of proceedings under section 34(1)(a) read with section 22(2). The Tribunal was justified in refusing to entertain that jurisdictional challenge. Case-Laws Income Tax Wed, 17 Oct 1962 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=285524