https://www.taxtmi.com/caselaws?id=290988 A statutory right of appeal under Section 30(1) of the Income-tax Act, 1922 is expressly curtailed by the proviso where the assessment is made under Section 23(4) or under that sub-section read with Section 27. An assessment genuinely made under Section 23(4) is treated as a penal consequence for non-compliance with the requisition under Section 22(4), and the appellate authority cannot examine the merits of tax liability or the contention that the assessee fell outside the Act. The only relevant inquiry is whether the assessment was in fact made under Section 23(4); if so, the appeal is barred. en-us Fri, 31 May 1929 00:00:00 +0530 Tue, 27 Oct 2020 14:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=290988 A statutory right of appeal under Section 30(1) of the Income-tax Act, 1922 is expressly curtailed by the proviso where the assessment is made under Section 23(4) or under that sub-section read with Section 27. An assessment genuinely made under Section 23(4) is treated as a penal consequence for non-compliance with the requisition under Section 22(4), and the appellate authority cannot examine the merits of tax liability or the contention that the assessee fell outside the Act. The only relevant inquiry is whether the assessment was in fact made under Section 23(4); if so, the appeal is barred. Case-Laws Income Tax Fri, 31 May 1929 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=290988