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TMI Blog2016 (7) TMI 339X X X X Extracts X X X X X X X X Extracts X X X X ..... d cooperate in the assessment proceedings, that would be in the interest of revenue and sufficient compliance of the statutory provisions. Considering the peculiar facts and circumstances of the case, the petitioner is permitted to withdraw the application filed before the first respondent dated 11.01.2016 under Section 144A of the Act and consequently, the impugned order dated 19.03.2016 is set aside. The observations made therein is vacated and the petitioner is directed to appear before the second respondent and raise all the issues before the second respondent, who shall consider the same independently, uninfluenced by any observations contained in the order passed by the first respondent dated 19.03.2016. - W.P.No.11650 of 2016, W ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the various compensating errors while uploading the e-return for the year 2012-13. This according to the petitioner is an inadvertent error and he sought to explain the same to the Assessing Officer. 4. It is the further case of the petitioner that for the assessment year 2012-13, the balance as per the accounts maintained by the Tally software may be adopted as against the e-return figures which are not in accordance with the Tally accounts. Further, where the accounts as per the tally accounts are taken the compensating errors would be rectified. There was also an alternate plea raised by the petitioner in terms of Section 145 of the Act. 5. The petitioner, thereafter filed an application before the Joint Commissioner on 11.01.2016 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er. 7. The learned counsel for the petitioner submitted that since the Joint Commissioner has not issued directions on the other issues requested by the petitioner, the Court may direct the other issued to be considered by the Joint Commissioner. Furthermore, it is submitted that since the Joint Commissioner being the superior officer and he having not issued directions to the Assessing Officer on the other issues, the Assessing Officer will fail to take into consideration the other issues raised by the petitioner. 8. Section 144A of the Act deals with the power of the Joint Commissioner to issue directions in certain cases. The Joint Commissioner on his own motion or on reference made to him by the Assessing Officer or on application ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent compliance of the statutory provisions. 12. Considering the peculiar facts and circumstances of the case, the petitioner is permitted to withdraw the application filed before the first respondent dated 11.01.2016 under Section 144A of the Act and consequently, the impugned order dated 19.03.2016 is set aside. The observations made therein is vacated and the petitioner is directed to appear before the second respondent and raise all the issues before the second respondent, who shall consider the same independently, uninfluenced by any observations contained in the order passed by the first respondent dated 19.03.2016. 13. The petitioner is directed to appear before the second respondent/Assessing Officer within a period of two week ..... X X X X Extracts X X X X X X X X Extracts X X X X
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