https://www.taxtmi.com/caselaws?id=58017 An intimation under section 143(1) can be appealable under section 246(c) where it effectively imposes a tax liability that the assessee denies, because the existence of other remedies under sections 143(2)(b), 154 or 264 does not extinguish the statutory right of appeal. A demand based on a wrong assumption about the source or character of income may, in substance, amount to a denial of liability to be assessed in the manner adopted by the Assessing Officer, bringing the matter within section 246(c). The commentary states that the appeal was maintainable in such facts and that dismissal in limine by the first appellate authority was erroneous. en-us Mon, 30 Dec 1991 00:00:00 +0530 Wed, 15 Dec 2010 18:24:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=58017 An intimation under section 143(1) can be appealable under section 246(c) where it effectively imposes a tax liability that the assessee denies, because the existence of other remedies under sections 143(2)(b), 154 or 264 does not extinguish the statutory right of appeal. A demand based on a wrong assumption about the source or character of income may, in substance, amount to a denial of liability to be assessed in the manner adopted by the Assessing Officer, bringing the matter within section 246(c). The commentary states that the appeal was maintainable in such facts and that dismissal in limine by the first appellate authority was erroneous. Case-Laws Income Tax Mon, 30 Dec 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=58017