TMI Blog2020 (1) TMI 1303X X X X Extracts X X X X X X X X Extracts X X X X ..... beyond the scope of section 143(1) and AO is directed to allow the claim if the appellant has filed Form 10B - HELD THAT:- Since the direction given by the Commissioner in order dated 26.07.2018 is said to be in the process of being challenged before the Tribunal, I refrain from making any observations in regard to the same and leave it to the Tribunal to go into the appeal, if and when filed and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... outstanding demands for assessment year (AY) 2012-2013 of an amount of ₹ 16,50,100/- and assessment year (AY) 2015-2016 of an amount of ₹ 1,65,97,390/-. 2.In counter, the respondents fairly states that the demand of ₹ 16,50,100/- does not survive any more. As far as the demand of a sum of ₹ 1,65,97,390/- is concerned, it is seen that the intimation giving rise to such d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion 143(1) has become final and the intimation was thus quashed. However, the Appellate Commissioner proceeds thereafter to issue a direction to the Assessing Officer to allow the claim upon satisfaction of certain conditions by the petitioner. 5.The learned counsel for the petitioner states that he is challenging belatedly, the order of the Appellate Commissioner before the Income Tax Appella ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 8.However, the order of the Commissioner (Appeals) stating that the 143(1) intimation lacks jurisdiction has become final as admittedly no appeal has been filed against this order by the Department before the Tribunal. Thus the impugned Intimation in so far as it relates to the demand raised in Intimation issued under Section 143(1) is clearly bad in law and is quashed. 9.This writ petition i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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