1993 (6) TMI 119

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.... that order passed by the Income-tax Officer under section 143(1)(a) of the Income-tax Act was not appealable under section 246 of the Income-tax Act. 2. The appellant in this case is an individual deriving salary income from USAID. He filed a return of income showing gross salary, income of Rs. 58,700, but claimed exemption under section 10(8). In the statement of income appended along with th....

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....ement of facts appended along with the memo of appeal, he once again invited attention to the decision of the Hon'ble Delhi High Court in Prem Bandhu Gupta's case. The DC (Appeals) rejected the appeal on the ground that order passed under section 143(1)(a) was not appealable under section 246 of the Income-tax Act, 1961. It is in these circumstances that the assessee is presently in appeal before ....

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....ection 10(8) in view of the decision of the Hon'ble Delhi High Court in Prem Bandhu Gupta's case and which was required to be adjudicated upon by the Income-tax Officer rather than rejecting it by passing a summary order under section 143(1)(a). It was accordingly urged that the matter be restored back to the file of the DC (Appeals) directing him to decide the appeal on merits. The learned Depart....

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....sment under section 143(1)(a) observing that the claim was wrong. According to me this was not an adjustment/modiftcation which an Income-tax Officer was empowered to make under the summary assessment scheme since the issue raised was a debatable one and the assessee had placed reliance on a decision of the Hon'ble Delhi High Court. Under these circumstances the Income-tax Officer should have issu....