https://www.taxtmi.com/caselaws?id=21221 The High Court held that the appeal by the assessee against an assessment order made under section 143(1) of the Income-tax Act was maintainable. The court interpreted the provisions broadly, allowing appeals where the assessee denies liability to be assessed under the Act, even if not previously denied. The court did not address the issue of entitlement to exemption under section 10(26) as it was not referred by the Tribunal. Ultimately, the court ruled in favor of the assessee against the Revenue. en-us Tue, 31 Mar 1992 00:00:00 +0530 Fri, 20 Nov 2009 18:22:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=21221 The High Court held that the appeal by the assessee against an assessment order made under section 143(1) of the Income-tax Act was maintainable. The court interpreted the provisions broadly, allowing appeals where the assessee denies liability to be assessed under the Act, even if not previously denied. The court did not address the issue of entitlement to exemption under section 10(26) as it was not referred by the Tribunal. Ultimately, the court ruled in favor of the assessee against the Revenue. Case-Laws Income Tax Tue, 31 Mar 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=21221