TMI Blog1993 (3) TMI 66X X X X Extracts X X X X X X X X Extracts X X X X ..... the Revenue, it is taken up for final disposal. The petitioner was assessed to income-tax for the assessment year 1984-85 under section 144 of the Income-tax Act, 1961 (for short, "the Act"). The said assessment was assailed in appeal before the Commissioner of Income-tax (Appeals) (in short, "the CIT (A)"), Orissa, Cuttack, in Income-tax Appeal No. 523/ORS/90-91. By order dated January 31, 1991 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mments within seven days from the date of receipt of the letter/notice. The petitioner filed an application for adjournment on the ground that the matter is pending before the Tribunal and he is likely to be prejudiced in case of assessment during the pendency of his appeal before the Tribunal. The petitioner's case is that the said prayer has not been considered by the Assistant Commissioner as y ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... earned counsel for the Revenue, on the other hand, contended that, in terms of section 153(2A), the assessment is to be completed within two years from the end of the financial year in which the order directing the fresh assessment was passed by the Commissioner of Income-tax (Appeals). The appellate order having been passed on January 31, 1991, the order of assessment in terms of the direction by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... said order merges with the second appellate order and a fresh period of limitation starts running. In case any order is passed by the Tribunal, the same has to be given effect and the provisions of sub-section (3) of section 153 apply. The further question is whether completion of assessment by the Assessing Officer would render the appeal before the Tribunal infructuous. We direct that the asse ..... X X X X Extracts X X X X X X X X Extracts X X X X
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