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TMI Blog2019 (10) TMI 84X X X X Extracts X X X X X X X X Extracts X X X X ..... tion 144A - Additional Commissioner did not direct the Assessing Officer to complete the assessment without deciding the objections filed by the appellant. When a direction is issued under Section 144A to the Assessing Officer to pass an appropriate order, he has to pass the appropriate order in accordance with law. While issuing a direction under Section 144A of the said Act of 1961, the Additional Commissioner could not have bypassed the well settled law and directed the Assessing Officer to act contrary to law. We may note at this stage that the learned counsel appearing for the appellant stated that the appellant is now not pressing the application made under Section 144A of the said Act of 1961. Therefore, in our considered view, the o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ction 143 read with Section 147 of the said Act of 1961. We may note here that the Additional Commissioner of Income Tax, Central Range, Mangaluru passed an order on 28thNovember 2018 directing the Assessment Officer to pass an appropriate order after giving an adequate opportunity of hearing to the assessee. 4. The learned counsel appearing for the appellant relied upon the decision of the Division Bench of this Court dated 15th March 2017 in W.A.No.1725/2017 (T-IT) in the case of M/S. DEEPAK EXTRUSIONS PVT. LTD. vs. THE DEPUTY COMMISSIONER OF INCOME TAX. Her submission is that the purpose of seeking a direction under Section 144A of the said Act of 1961 was to ensure that the objections raised by the appellant are promptly decided. Her f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... notices. The assessing officer is bound to furnish reasons within a reasonable time. On receipt of reasons, the notice is entitled to file objections to issuance of notice and the assessing officer is bound to dispose of the same by passing as peaking order. In the instant case, as the reasons have been disclosed in these proceedings, the assessing officer has to dispose of the objections, if filed, by passing a speaking order, before proceeding with the assessment in respect of the abovesaid five assessment years." (underline supplied) 7. The same decision of the Apex Court was noted by the Division Bench of this Court in the case of M/S. DEEPAK EXTRUSIONS PVT. LTD(supra). The Division Bench referred to another decision of the learned S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . After receiving the copy of the reasons, the appellant admittedly raised objections. It is not in dispute that the Assessing Officer did not dispose of the objections prior to completing the assessment under sub-section (3) of Section 143 read with Section 147 of the said Act of 1961. Therefore, the law laid down by the Apex Court as well as the Division Bench of this Court would squarely apply. Therefore, the only conclusion is that the order of assessment is bad in law as the same is made without deciding the objections of the appellant. 9. Now, the only question is about the effect of the direction issued under Section 144A of the said Act of 1961. After having perused the said direction, we find that the Additional Commissioner did n ..... X X X X Extracts X X X X X X X X Extracts X X X X
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