TMI Blog2020 (3) TMI 437X X X X Extracts X X X X X X X X Extracts X X X X ..... number is generated and the order of assessment sent manually. In the present case, the DIN number appears to have been issued on 28.12.2019 and the assessment order in hard copy issued on the same date franked by the post office on 30.12.2019 and served upon the assessee on 02.01.2020, (though returned) with the endorsement 'left'. The assessment order, in original, is handed over to the learned counsel for the petitioner. Since the order has been received only now, the petitioner is given thirty (30) days from today to file a statutory appeal, if it is so desires. Recovery proceedings shall also commence after 30 days from today. The petitioner is directed to supply forthwith its present address for communication to the Depart ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d 17.09.2019. Responses were duly filed and there was exchange of communication back and forth between the petitioner and respondent. For the first time on 02.11.2019, the petitioner sought the reasons for re-assessment. 4.The Supreme Court has set out the procedure for re-assessment in the case of GKN Driveshafts (India) Ltd. vs. Income Tax Officer and Others (259 ITR 19) as follows: 4. We see no justifiable reason to interfere with the order under challenge. However, we clarify that when a notice under Section 148 of the Income tax Act is issued, 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 rea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y the Directorate of Income Tax (Systems) in relation to uploading of time barring assessment orders in the following terms: 'Sub:- Passing of Time Barring Assessment Orders through Manual Order Upload Functionality in ITBA reg. Kindly refer to the above. 2. For the T.B. date 31.12.2019 there would be many Manual Order Upload cases, like, assessment order u/s 153A/153C/147 for the A. Yrs. 2016-17 and 2017-18, set-aside cases, etc. for which functionality in ITBA is still under development. 3. In above cases the pendency has to be created in ITBA. On completion of proceedings, order has to be passed manually. After generation of DIN for the relevant manual order, the order has to be uploaded on the system with DIN an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d in the system for accounting by the CPC. If after accounting, the net demand/refund is found to be different from the manually passed order communicated to the assessee, the relevant order may be rectified under the provisions of Act. 8. The AOs may further be advised to upload the relevant assessment order through Assessment-Work item only, so that, pending proceeding is closed in the system and the demand created manually is properly accounted in the system through manual order functionality. It is pertinent to mention here that any manual order uploaded through the Common Functions Module will not close the work-item proceeding and the resultant demand/refund will not appear in the system. 9. Furthermore, in order to avoid ge ..... X X X X Extracts X X X X X X X X Extracts X X X X
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