https://www.taxtmi.com/caselaws?id=35856 Section 31 of the Agricultural Income-tax Act, 1950 permits an appeal only against an assessment order or another order expressly covered by the section, including a denial of liability to be assessed. A notice or order treating a person as the principal officer under section 25(3) and section 2(p)(ii) is only procedural and does not create a separate appealable adjudication. On that basis, an appeal at the pre-assessment stage against the principal-officer notice/order was held not maintainable, and the assessee could not challenge liability through section 31 at that point. en-us Mon, 08 Dec 1980 00:00:00 +0530 Wed, 17 Mar 2010 12:08:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=35856 Section 31 of the Agricultural Income-tax Act, 1950 permits an appeal only against an assessment order or another order expressly covered by the section, including a denial of liability to be assessed. A notice or order treating a person as the principal officer under section 25(3) and section 2(p)(ii) is only procedural and does not create a separate appealable adjudication. On that basis, an appeal at the pre-assessment stage against the principal-officer notice/order was held not maintainable, and the assessee could not challenge liability through section 31 at that point. Case-Laws Income Tax Mon, 08 Dec 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=35856