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TMI Blog2020 (1) TMI 1303X X X X Extracts X X X X X X X X Extracts X X X X ..... mar For Respondents : Mrs.Hema Muralikrishnan Senior Standing Counsel ORDER The petitioner challenges an intimation dated 15.09.2018 in terms of Section 245 of the Income Tax Act, 1961, adjusting outstanding demands for assessment year (AY) 2012-2013 of an amount of Rs. 16,50,100/- and assessment year (AY) 2015-2016 of an amount of Rs. 1,65,97,390/-. 2.In counter, the respondents fairly states ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... details of amount set apart as claimed by the Appellant.' 4.This finding of the Commissioner (Appeals) to the effect that the adjustment made is beyond the scope of Section 143(1) has become final and the intimation was thus quashed. However, the Appellate Commissioner proceeds thereafter to issue a direction to the Assessing Officer to allow the claim upon satisfaction of certain conditions ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... from making any observations in regard to the same and leave it to the Tribunal to go into the appeal, if and when filed and decide the same in accordance with law. 8.However, the order of the Commissioner (Appeals) stating that the 143(1) intimation lacks jurisdiction has become final as admittedly no appeal has been filed against this order by the Department before the Tribunal. Thus the impug ..... X X X X Extracts X X X X X X X X Extracts X X X X
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