1984 (6) TMI 96 - AT - Income Tax

Summary

The assessee filed an appeal against the AAC's order related to the assessment for the Asst. yr. 1979-80, made ex parte under s. 144 of the IT Act. The assessee filed a petition under s. 146 within the prescribed time, but it was mistakenly addressed to the wrong assessing officer. The appeal was restored by the ITAT Calcutta-C as the AAC's decision was made while the petition under s. 146 was still pending, contrary to the Act's scheme. The appeal was vacated, and the AAC was directed to dispose of it afresh after the petition under s. 146 is resolved.