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TMI Blog1984 (3) TMI 116X X X X Extracts X X X X X X X X Extracts X X X X ..... al 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 yea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f 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 cou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... refore, nothing further requires to be done about it. In the circumstances of the case, she was justified in striking off the appeal as infructuous. As to her letter dated 22-11-1983 describing her order as an order under section 154, I would refrain from making any comments as this is not in appeal before me. To my mind, however, the contents of the letter did not change the complexion of the cas ..... X X X X Extracts X X X X X X X X Extracts X X X X
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