https://www.taxtmi.com/caselaws?id=60109 A right of appeal exists only where statute confers it, and section 246(1)(c) permits an assessee's appeal only when aggrieved by liability, assessed income, tax determined, loss computed, or assessed status. A mere description of an assessment as protective does not itself create a statutory grievance where the assessment is otherwise based on returned income and no dispute exists on the matters covered by the provision. On that reasoning, the appeal was treated as not maintainable on the ground urged, and the Commissioner (Appeals)' dismissal was upheld. en-us Thu, 06 Mar 1986 00:00:00 +0530 Mon, 03 Jan 2011 17:28:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=60109 A right of appeal exists only where statute confers it, and section 246(1)(c) permits an assessee's appeal only when aggrieved by liability, assessed income, tax determined, loss computed, or assessed status. A mere description of an assessment as protective does not itself create a statutory grievance where the assessment is otherwise based on returned income and no dispute exists on the matters covered by the provision. On that reasoning, the appeal was treated as not maintainable on the ground urged, and the Commissioner (Appeals)' dismissal was upheld. Case-Laws Income Tax Thu, 06 Mar 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=60109