TMI Blog1985 (8) TMI 91X X X X Extracts X X X X X X X X Extracts X X X X ..... nder: 1. The learned Commissioner (Appeals) has erred in law and on facts in allowing the appeal filed against order under section 144 of the Income-tax Act, 1961 ('the Act'), without knowing the outcome of the application under section 146 of the Act filed by the assessee. 2. On the facts of the case, the Commissioner (Appeals) ought to have upheld the order of the Income-tax Officer. 3. It ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was merged with the order passed by the Commissioner (Appeals) on 1-8-1984 and, therefore, the ITO's order dated 10-8-1984 reopening the assessment was not a legal order. 4. We have considered the submissions and have gone through the relevant materials placed before us. In our opinion, the stand taken by the learned counsel for the assessee is required to be upheld. The appeal before the Commi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ves a right of appeal against the assessment completed under section 144. Both these rights can be availed of by the assessee simultaneously as no provision in law prohibiting such exercise of right is brought to our notice. Therefore, if one of the two authorities of the Income-tax Department decides the matter on an application or appeal before it, by implication in absence of special circumstan ..... X X X X Extracts X X X X X X X X Extracts X X X X
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