2016 (3) TMI 1080

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..... the refund issued, it proposes to challenge the final assessment order before the Commissioner of Income Tax (Appeals) and would be making a statement to that effect before the AO by the Petitioner to enable the AO to issue the final assessment order. Learned Senior Standing counsel for the Department, states that if a statement to the above effect is made by the Petitioner before the AO then .....

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..... Board of Direct Taxes (CBDT) on the ground that it goes beyond the scope of Section 143(1D) of the Income Tax Act, 1961. 2. An interim order was passed in this petition by the Court on 19th November, 2015 directing that the assessment under Section 143(3) of the Act be expedited in view of the CBDT s Instruction No.1/2015 dated 13th January, 2015. The Court expressed the hope that the assessmen .....

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