TMI Blog2019 (10) TMI 84X X X X Extracts X X X X X X X X Extracts X X X X ..... iding the objections filed by the appellant. When a direction is issued under Section 144A to the Assessing Officer to pass an appropriate order, he has to pass the appropriate order in accordance with law. While issuing a direction under Section 144A of the said Act of 1961, the Additional Commissioner could not have bypassed the well settled law and directed the Assessing Officer to act contrary to law. We may note at this stage that the learned counsel appearing for the appellant stated that the appellant is now not pressing the application made under Section 144A of the said Act of 1961. Therefore, in our considered view, the order passed under Section 144A of the said Act of 1961 does not affect the applicability of the principles l ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... conclude the assessment under sub-section (3) of Section 143 read with Section 147 of the said Act of 1961. We may note here that the Additional Commissioner of Income Tax, Central Range, Mangaluru passed an order on 28thNovember 2018 directing the Assessment Officer to pass an appropriate order after giving an adequate opportunity of hearing to the assessee. 4. The learned counsel appearing for the appellant relied upon the decision of the Division Bench of this Court dated 15th March 2017 in W.A.No.1725/2017 (T-IT) in the case of M/S. DEEPAK EXTRUSIONS PVT. LTD. vs. THE DEPUTY COMMISSIONER OF INCOME TAX. Her submission is that the purpose of seeking a direction under Section 144A of the said Act of 1961 was to ensure th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssued, the proper course of action for the noticee is to file return and if he so desires, to seek reasons for issuing notices. The assessing officer is bound to furnish reasons within a reasonable time. On receipt of reasons, the notice is entitled to file objections to issuance of notice and the assessing officer is bound to dispose of the same by passing as peaking order. In the instant case, as the reasons have been disclosed in these proceedings, the assessing officer has to dispose of the objections, if filed, by passing a speaking order, before proceeding with the assessment in respect of the abovesaid five assessment years. (underline supplied) 7. The same decision of the Apex Court was noted by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... medy. (underline supplied) 8. Now, coming to the facts of the case in hand, anotice under Section 148 of the said Act of 1961 was served upon the appellant for reopening of the assessment. After receiving the copy of the reasons, the appellant admittedly raised objections. It is not in dispute that the Assessing Officer did not dispose of the objections prior to completing the assessment under sub-section (3) of Section 143 read with Section 147 of the said Act of 1961. Therefore, the law laid down by the Apex Court as well as the Division Bench of this Court would squarely apply. Therefore, the only conclusion is that the order of assessment is bad in law as the same is made without deciding the objection ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed by the appellant by passing a reasoned order before undertaking the assessment in accordance with Section 143 read with Section 147 of the said Act of 1961; (iii) The order dated 28th November 2018 issued under Section 144A of the said Act of 1961 is hereby set aside and the application made by the appellant under Section 144A of the said Act stands disposed of as not pressed. In view of the above direction, the impugned order passed by the learned Single Judge stands modified to that extent; (iv) We direct the appellant to remain present before the Assessing Officer on 13th September 2019 so that the Assessing Officer can hear the appellant on the objections and decide the same as directed; ..... X X X X Extracts X X X X X X X X Extracts X X X X
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