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TMI Blog2022 (3) TMI 1378X X X X Extracts X X X X X X X X Extracts X X X X ..... onal order under Section 263 of the Act, where date has been fixed for hearing, at least till such time the assessing authority can wait. However in this case, it is the submission of the learned Standing Counsel for the Revenue that, an assessing officer need not wait endlessly for the outcome of the decision to be made by the Tribunal. Assuming that, if the assessing officer goes ahead with the completion of the assessment pursuant to the notice dated 06.02.2022 and if ultimately he passes an order, based on which this Court feels that at least the assessing authority would not proceed further to make any demand pursuant to such order of assessment, at least till the disposal of the appeal which is pending before the ITAT. If this a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... herein from proceeding further with the petitioner's assessment in relation to the Assessment Year 2016-17 undertaken pursuant to the 2nd respondent's order in ITBA/REV/F/REV5/2020-21/1031770406(1) dated 25.03.2021 until such time as the 1st respondent passed orders in ITA No.149/CHNY/2021. 2. For the assessment year 2016-17, assessment order dated 19.12.2018 under Section 143(3) of the Income Tax Act, 1961 (In short 'the Act') was passed. 3. Subsequently, the revisional authority suo-motu reopened it by way of revision under Section 263 of the Act and ultimately on 25.03.2021, the revisional authority passed an order revising the earlier order dated 19.12.2018. 4. As against the order of revision dated 25.03.2021, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ring for the respondent Revenue would submit that, merely because the 06.02.2022 notice was issued by the assessing officer, the appeal filed by the petitioner would not become infructuous and the same, as a parallel proceedings, can be proceeded ahead by the ITAT for which date has been fixed. 8. Insofar as the present notice dated 06.02.2022 issued by the assessing officer is concerned, it is the duty of the assessing officer to complete the assessment proceedings pursuant to the findings given by the revisional authority in the order passed under Section 263 of the Act and therefore, that action cannot be prevented for any reason. Therefore, the present prayer sought for in this writ petition cannot be countenanced and hence liable to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he petitioner shall cooperate by filing any reply or evidence or documents as sought for in the notice dated 06.02.2022 within a period of two weeks from the date of receipt of a copy of this order. ● It is made clear that, once an order is passed by the assessing authority and if it goes against the interest of the assessee, then pursuant to which no further proceedings including the notice for demand shall be made by the assessing officer against the assessee till the disposal of the appeal which is pending before the Income Tax Appellate Tribunal, for which already date of hearing is given as 07.04.2022. ● In view of the above, the ITAT is hereby directed to complete the hearing of the appeal proceedings and pass orders ..... X X X X Extracts X X X X X X X X Extracts X X X X
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