https://www.taxtmi.com/caselaws?id=24984 The High Court held that a provisional assessment order made under section 141A of the Income-tax Act, 1961 was not appealable. Despite errors in disallowing deductions, the order remained under section 141A and not under section 143(3) for appeal purposes. The Court emphasized that provisional assessments under section 141A are based on the return filed by the assessee and clarified that such orders are not subject to appeal. The judgment affirmed the Tribunal's decision, ruling against the assessee and directing each party to bear its own costs. en-us Fri, 06 Nov 1987 00:00:00 +0530 Sat, 23 Jan 2010 15:44:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=24984 The High Court held that a provisional assessment order made under section 141A of the Income-tax Act, 1961 was not appealable. Despite errors in disallowing deductions, the order remained under section 141A and not under section 143(3) for appeal purposes. The Court emphasized that provisional assessments under section 141A are based on the return filed by the assessee and clarified that such orders are not subject to appeal. The judgment affirmed the Tribunal's decision, ruling against the assessee and directing each party to bear its own costs. Case-Laws Income Tax Fri, 06 Nov 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=24984