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2012 (10) TMI 289 - HC - Income TaxWrit of certiorari - quashing an assessment order dated 29.2.2012 u/s 143(3) as it varies a draft assessment order dated 29.12.2011 u/s 143(3) r.w.s. 144C - disallowances of deduction u/s 80IC - Held that:- No intend of exercising jurisdiction under Article 226 for this matter as it involves several points, some of which require a detailed consideration on disputed questions of fact including as to whether the petitioner had made false statements as indicated earlier. It would serve no purpose and would indeed be cumbersome to have these issues decided in different proceedings. There also arises the issue raised by the learned Advocate General to the effect that the petitioner had abandoned the right to proceed under section 144C and had chosen instead to proceed to a regular assessment. Whether such a course is permissible in view of section 144C or not is another matter. If it is permissible, it may well involve a further disputed question viz. whether the petitioner had in fact done so viz. chosen to proceed to a regular assessment and not under section 144C, therefore it is not considered appropriate to deal with these questions in this writ petition. this Writ Petition on this hypothetical basis need to be rejected - leave it to the CIT(A) to use his discretion and judgment in this regard keeping in mind, of course the exigencies of his board and the nature of the other matters before him. It is desirable that the appeal is disposed of within six months from today.
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