1984 (3) TMI 116

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....l measures against this assessment. He filed an application under section 146 of the Act on 25-6-1983 before the ITO for reopening the assessment. The ITO reopened the assessment under section 146 on 30-7-1983. Simultaneously, the assessee also filed an appeal before the AAC, who, after hearing the assessee's representative, by his order dated 20-9-1983, held that the assessment order for the year....

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.... the AAC dated 28-10-1983 on the ground that the order of the AAC was bad in law and without jurisdiction in view of the fact that Shri D.S. Rastogi, the previous AAC, has already annulled the assessment on 20-9-1983. Hence, it was submitted that the order passed by Smt. Meenakshi Singh on 28-10-1983 should be quashed and set aside as it was without jurisdiction and was bad in law. During the cour....

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....By the present order of the AAC dated 28-10-1983, the assessee reverted to the position of the order under section 146 which was bad in law. Therefore, the order of the AAC dated 28-10-1983 should be cancelled. 3. I have carefully considered the facts and circumstances of the case. The original assessment under section 144 was made on 30-3-1983. The ITO had reopened the assessment on 30-7-1983. T....