TMI Blog2003 (4) TMI 88X X X X Extracts X X X X X X X X Extracts X X X X ..... urisdiction in reassessing the matter in the absence of any direction from the appellate authority. - - - - - Dated:- 1-4-2003 - Judge(s) : BHATTACHARYA. JUDGMENT BHATTACHARYA J.-By this writ application the writ petitioner has challenged an assessment order passed by the Assistant Commissioner of Income tax, Circle 32, thereby making an assessment under section 144/145(3) of the Income-tax Act, 1961. Mr. Bhattacharjee, learned counsel appearing on behalf of the petitioner, has raised a pure question of law in support of this writ application and as such this writ application has been taken up for hearing before inviting affidavit from the respondents. Mr. Bhattacharjee points out that in the past another order Was passed by such ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ar that the intention of the appellate authority was to direct the assessing authority to reopen the assessment. Mr. Ghosh, however, frankly concedes that if specific direction was given in the said order, there would have been no ambiguity. Therefore, the only question that arises for determination in this application is whether by virtue of annexure P-1, the order of the appellate authority, any right was conferred upon the assessing authority to reopen the assessment. To appreciate the aforesaid question the entire paragraph 6 of the order of the appellate authority is quoted below: "I have carefully considered the rival submissions and, I find that the additions were made without making available materials like reports, of the inspe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t, the appellate authority set aside the order of assessment. It is needless to mention here that no direction for reassessment has been given in the order impugned. It is, therefore, clear that he appellate authority was quite conscious of the admission of the assessing authority that if the matter is remanded for fresh assessment it would require considerable time to explore, investigate, enquire to ascertain actual position and thus decided to set aside the order of assessment without giving any direction for assessment. I, thus, find substance in the contention of Mr. Bhattacharjee that the order amounted to annulment of the assessment in toto. The assessing authority, therefore, acted without jurisdiction in reopening the asses ..... X X X X Extracts X X X X X X X X Extracts X X X X
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