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TMI Blog2019 (10) TMI 1231X X X X Extracts X X X X X X X X Extracts X X X X ..... the day. 2. Brief facts are that while the assessment proceedings were pending the petitioner sent a mail to the Assessing Officer on 26.12.2018 indicating that assessment proceedings should be deferred because the petitioner intended to move the Settlement Commission. On 27.12.2018 the Assessing Officer finalized the assessment, passed the order and despatched it through post. Admittedly, before it was received or even delivered by the postal authorities the petitioner moved the application before the Settlement Commission on 28.12.2018. The Commission by the impugned order accepted the stand of the revenue that on the date of the application the assessment proceedings having been concluded, the application did not lie. These facts are ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r as per its issuance. It was in those circumstances that the Court had held that for the purposes of computing the limitation of 30 days for service of notice under Section 143(2) of the Act the determinative date could be the date of issue and not the date of service. In our view, this judgment is not applicable. Because there the question which had to be determined was whether the Assessing Officer had acted with due despatch within the period of limitation and this Court had held that since he had despatched the notice within the date of limitation the service thereof would be redundant. In the present case, the matter has to be viewed from the perspective of the Assessee i.e. to say when the Assessee is bound to act. It cannot be said ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Court passed in Yashovardhan Birla (supra) wherein it was held as follows :- "12. In any event, the Rule of Law requires like cases to be decided alike. Therefore, the law of precedents. This Court in Income Tax Settlement Commission (supra) has declared that for purposes of making an application for settlement, a case i.e. An assessment would be pending till such time as the assessment order is served upon the assessee. The declaration of law by this Court is binding on all authorities within the State including the Commission. The petitioner was entitled to proceed on the basis that till the service of the assessment order, the case continues to be pending with the Assessing Officer. Therefore, it was open to him to invoke the provisio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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