The expression “denies his liability to be assessed” in S. 246A takes within its fold every case where the assessee denies his liability to be assessed under the Act. It is not confined to the liability to be assessed u/s. 143(3) but applies also to the liability to pay tax u/s 115QA. If there is adequate appellate remedy, a Writ Petition under Article 226 cannot be entertained. Order of High Court is affirmed. (CIT v. Kanpur Coal Syndicate (1964) 53 ITR 225 (SC) & CIT v. Chhabil Dass Agarwal (2013) 357 ITR 357 (SC) followed). (CA No. 8945 of 2019 @ SLP(C) No. 20728 of 2019, dt. 22. 11. 2019) ( AY. 2014 -15)
Genpact India Private Ltd. v. DCIT (2019)419 ITR 440/ 311 CTR 737/ 184 DTR 17 / 111 taxmann.com 402/ ( 2020) 268 Taxman 299 (SC), www. itatonline. org Editorial : Order in Genpact India Private Ltd. v. DCIT (2019) 419 ITR 370 / 181 DTR 361 / 310 CTR 505 / 108 taxann.com 340 (Delhi)(HC) is affirmed.
S. 246A : Appeal-Commissioner (Appeals)-Appealable orders–Denial of liability–Not confined only to the liability to be assessed u/s. 143(3) of the Act-Liability to pay tax u/s. 115Q is also appealable order–Alternative remedy is available-Writ is not maintainable. [S. 15QA, 143(3), Art. 226]