TMI Blog2019 (6) TMI 355X X X X Extracts X X X X X X X X Extracts X X X X ..... cannot be examined under the writ jurisdiction. The petitioner is relegated to the Appellate Forum to assail the assessment order impugned. If such an appeal is preferred within a period of three weeks from today, the same shall be considered by the Appellate Authority in accordance with law on merits without objecting to the aspect of limitation. The order passed by the AO u/s 281B has been ceased to have effect after the expiry of six months from the date of the order of the assessment. Hence, the apprehension of the petitioner regarding the enforcement of the provisional attachment further would not arise and the same can be allayed with a direction to the respondent authorities that the said order shall not be enforced until a de ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... counsel for the petitioner would point out that the details of the development expenses and other direct expenses were furnished with the addresses and the PAN numbers of the persons to whom the payments were made. Ignoring the same, the Assessing Officer has observed that no addresses and PAN numbers have been furnished by the assessee except the names in support of the development expenses and direct expenses. The same discloses the non-application of mind by the Assessing Officer. It is contended that immediately after passing of the order under Section 281B of the Act on 27.12.2018, the next day i.e., on 28.12.2018 the assessment order has been passed. Thus, it is contended that the orders impugned herein being violative of the fundame ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent order impugned. If such an appeal is preferred within a period of three weeks from today, the same shall be considered by the Appellate Authority in accordance with law on merits without objecting to the aspect of limitation. 7. The order passed by the Assessing Officer under Section 281B of the Act has been ceased to have effect after the expiry of six months from the date of the order of the assessment. Hence, the apprehension of the petitioner regarding the enforcement of the provisional attachment further would not arise and the same can be allayed with a direction to the respondent authorities that the said order shall not be enforced until a decision is to be taken by the Appellate Authority on the stay application, if ..... X X X X Extracts X X X X X X X X Extracts X X X X
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