2022 (3) TMI 1378

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....h the petitioner's assessment in relation to the Assessment Year 2016-17 undertaken pursuant to the 2nd respondent's order in ITBA/REV/F/REV5/2020-21/1031770406(1) dated 25.03.2021 until such time as the 1st respondent passed orders in ITA No.149/CHNY/2021. 2. For the assessment year 2016-17, assessment order dated 19.12.2018 under Section 143(3) of the Income Tax Act, 1961 (In short 'the Act') was passed. 3. Subsequently, the revisional authority suo-motu reopened it by way of revision under Section 263 of the Act and ultimately on 25.03.2021, the revisional authority passed an order revising the earlier order dated 19.12.2018. 4. As against the order of revision dated 25.03.2021, the assessee had preferred an appeal bef....

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....hat, merely because the 06.02.2022 notice was issued by the assessing officer, the appeal filed by the petitioner would not become infructuous and the same, as a parallel proceedings, can be proceeded ahead by the ITAT for which date has been fixed. 8. Insofar as the present notice dated 06.02.2022 issued by the assessing officer is concerned, it is the duty of the assessing officer to complete the assessment proceedings pursuant to the findings given by the revisional authority in the order passed under Section 263 of the Act and therefore, that action cannot be prevented for any reason. Therefore, the present prayer sought for in this writ petition cannot be countenanced and hence liable to be rejected, he contended. 9. I have considere....