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2019 (2) TMI 909 - HC - Income TaxReopening of assessment - consequential demand notice as well as the directions issued under Section 144A - Held that:- It is not in dispute that the petitioner has moved before the respondent No.2 under Section 144A of the Act seeking directions to respondent No.1 during the pendency of the reassessment proceedings under Section 143(3) read with Section 147 of the Act. It is hardly required to be stated that the respondent No.1 is bound by the directions issued by the respondent No.2 in terms of the order passed under Section 144A of the Act. That being the fact situation, the order impugned is passed by respondent No.1. It is the grievance of the petitioner that no decision has been taken by the respondent No.1 on the objections relating to the jurisdiction prior to passing of the order impugned. This argument of the learned counsel for the petitioner cannot be countenanced for having invited an order under Section 144A of the Act by respondent No.2. This Court is of the considered view that the judgments relied upon by the petitioner are distinguishable for the reason that no order under Section 144A of the Act was considered in the said cases. Writ petition stands disposed of with liberty to file an appeal before an appropriate authority in accordance with law.
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