https://www.taxtmi.com/caselaws?id=26363 Where a composite assessment order also reflects refusal to continue a firm's registration, the assessee may challenge the status adopted in the assessment under section 246(1)(c) of the Income-tax Act. The Rajasthan HC applied a harmonious construction of sections 246, 143 and 185, noting that the statutory scheme distinguishes appeals against assessment orders and orders under section 185, but does not leave the assessee without a remedy where the real grievance is the assessed status. It also clarified that section 246(1)(j) covers cases where a declaration is filed but a defect is not cured, and does not exclude an appeal on the status issue in a composite assessment. en-us Thu, 03 Oct 1985 00:00:00 +0530 Thu, 04 Feb 2010 14:58:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=26363 Where a composite assessment order also reflects refusal to continue a firm's registration, the assessee may challenge the status adopted in the assessment under section 246(1)(c) of the Income-tax Act. The Rajasthan HC applied a harmonious construction of sections 246, 143 and 185, noting that the statutory scheme distinguishes appeals against assessment orders and orders under section 185, but does not leave the assessee without a remedy where the real grievance is the assessed status. It also clarified that section 246(1)(j) covers cases where a declaration is filed but a defect is not cured, and does not exclude an appeal on the status issue in a composite assessment. Case-Laws Income Tax Thu, 03 Oct 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=26363