https://www.taxtmi.com/caselaws?id=29101 An appellate right under section 21 of the Expenditure-tax Act, 1957 is not confined to assessment orders where the statute uses broad language covering objections to the amount of taxable expenditure or expenditure-tax determined "under this Act". A rectification order under section 31 that enhances the quantified liability therefore falls within the appellate provision, because the Act is not limited to appeals from specified assessment sections and its scheme contemplates appeals against any order objected to. Earlier Indian I.T. Act, 1922 authorities were distinguished on the basis of narrower wording, while the wider structure of the Expenditure-tax Act supports appealability of rectification orders. en-us Tue, 08 Dec 1981 00:00:00 +0530 Wed, 10 Mar 2010 17:34:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=29101 An appellate right under section 21 of the Expenditure-tax Act, 1957 is not confined to assessment orders where the statute uses broad language covering objections to the amount of taxable expenditure or expenditure-tax determined "under this Act". A rectification order under section 31 that enhances the quantified liability therefore falls within the appellate provision, because the Act is not limited to appeals from specified assessment sections and its scheme contemplates appeals against any order objected to. Earlier Indian I.T. Act, 1922 authorities were distinguished on the basis of narrower wording, while the wider structure of the Expenditure-tax Act supports appealability of rectification orders. Case-Laws Income Tax Tue, 08 Dec 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=29101