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2018 (2) TMI 165

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..... Pradhan, DR ORDER Per Pavan Kumar Gadale, JM The cross appeals filed by the assessee and the revenue are directed against the order of the CIT(A)-3, Bhubaneswar dated 30th September, 2016 for the assessment year 2009-2010. 2. The assessee has raised the following grounds: "1. Because that The Learned Commissioner of Income Tax (Appeals-3), Bhubaneswar erred in law as well in fact by conformi .....

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..... e assessment u/s.143(3) of the Act on 23.12.2011 on a total assessed income of Rs. 2,81,29,100/-, inter alia, making various additions/disallowances Aggrieved by the assessment order u/s.143(3) of the Act, the assessee filed appeal before the CIT(A) on 23.1.2012. Subsequently, the Assessing Officer issued notice u/s.148 of the Act and framed assessment u/s.143(3)/147 of the Act and completed the .....

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..... y the appellant in the fresh appeal to be filed by it against new order dated 28.8.2014 and dismissed the appeal of the assessee and in respect of appeal u/s.143(3) r.w.s 147 of the Act, the ld CIT(A) heard the case and partly allowed the appeal. 5. Being aggrieved by the order of the CIT(A), the assessee is in appeal before us. 6. We have heard the rival submissions, perused the orders of lower .....

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..... the order u/s.143(3)/147, an d we are of the opinion that appeal is not maintainable accordingly, we dismiss the appeal filed by the assessee. 7. In view of our decision in the assessee's appeal that since the appeal against the order u/s.143(3)/147 is not maintainable, the appeal filed by the revenue is also not adjudicated and same is dismissed. 8. In the result, the appeal filed by the asses .....

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