TMI Blog2023 (6) TMI 1072X X X X Extracts X X X X X X X X Extracts X X X X ..... must be mindful that the AO may, u/s 147 assess income having escaped assessment. In impugned assessment order, also stands invoked is section 144, providing for best judgment assessment. It is clear that the Parliament intended the AO to be both investigator, for purpose of detecting income having escaped assessment and adjudicator, for making the best judgment assessment. There does not appear to be any dispute that the property consisted of land and building and there is absence of enquiry on relief under section 148, the revenue was mandated to give. In the present case the Assessing Officer abdicated his role as adjudicator in making the computation. In the circumstances, we are inclined to accept that petitioner deserves a further ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the assessee had not filed return nor responded to the notices, there was no question of enquiry for allowing indexation. 4. We reproduce below paragraphs-2 and 11 from the writ petition. 2. That in view of the spread of pandemic COVID-19 across many countries of the world including India, causing immense loss to the lives of people, various measures were taken by the Government. Also the Hon ble Apex Court in Misc. Application No. 665/2021 in Suo Motu Writ Petition (Civil) no. 3 of 2020 in Re: Cognizance for Extension of Limitation vide order dated 23rd March, 2020 it was directed vide order dated 23rd March, 2020 that the period of limitation in filing petitions /applications/suits/appeals all other proceedings irrespective of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cealed by petitioner, as appearing from impugned assessment order. Here we must be mindful that the Assessing Officer may, under section 147 assess income having escaped assessment. In impugned assessment order, also stands invoked is section 144, providing for best judgment assessment. It is clear that the Parliament intended the Assessing Officer to be both investigator, for purpose of detecting income having escaped assessment and adjudicator, for making the best judgment assessment. There does not appear to be any dispute that the property consisted of land and building and there is absence of enquiry on relief under section 148, the revenue was mandated to give. It appears, in the present case the Assessing Officer abdicated his role a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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