- (1.) BY this writ petition, under Article 226 of the Constitution of India, the petitioners, a registered firm, and carrying on business of manufacturing and supply of veterinary herbal medicines, challenge the order dated September 11, 1991, contained in annexure 6 to the writ petition and passed by respondent No. 1.
(2.) THE petitioners submitted their return for the assessment year 1990-91, relevant to the accounting year ending on March 31, 1990, showing the income of Rs. 23,66,257. Along with the aforesaid return, complete details of the accounts, including auditors' report, prepared by Chug and Company, Chartered Accountant, was also filed. On December 26, 1990, the Deputy Commissioner of Income-tax (Assessment), Special Range II, respondent No. 1 in this writ petition, made an adjustment of Rs. 6,87,478 under Section 143(1)(a) of the Income-tax Act, 1961 (hereinafter referred to as "the Act"), and completed the assessment on an income of Rs. 30,53,740. It appears that the petitioners were not satisfied with the aforesaid adjustment and filed an application under Section 154 of the Act, submitting therein that certain mistakes, which are apparent on the face of the record, according to the petitioners, were liable to be rectified ; the aforesaid application under Section 154 of the Act was disposed of by an interim order dated September 11, 1991, contained in annexure 6 to the writ petition. It is this order against which the petitioners have come before this court by means of the present writ petition.
(3.) THE short question that arises in this writ petition is as to whether the order impugned, dated September 11, 1991, contained in annexure 6, is appealable within the meaning of the provisions of Section 246(1)(c) of the Act. A bare reading of this provision postulates that "an order under Section 154 or Section 155 having the effect of enhancing the assessment or reducing a refund or an order refusing to allow the claim made by the assessee under either of the said sections" is appealable. THErefore, it is not that the order made under Section 154 of the Act is not appealable. Learned counsel appearing for the petitioner, however, vehemently contended that the order made under Sub-section (1)(a) of Section 154 of the Act is not appealable. This provision speaks of "amend any order passed by it under the provisions of this Act", As already observed above, a bare reading of Clause (c) of Sub-section (1) of Section 246 of the Act covers the entire part of Section 154 of the Act. Therefore, the provisions of Section 154 of the Act cannot be dissected according to the wisdom of the petitioner, when the Legislature itself, while enacting the provisions of Section 246 of the Act, has in its wisdom made that provision. On the other hand, it made a provision for preferring an appeal against the order passed under Section 154 of the Act, including Sub-section (1)(a) of Section 154 of the Act.;