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TMI Blog2023 (5) TMI 881X X X X Extracts X X X X X X X X Extracts X X X X ..... relation to assessment or reassessment or re-computation under Section 147 of the Act had not commenced in respect of the Assessment Years 2012-13, 2013-14 and 2014-15 and therefore, we find no infirmity with the decision of the Commission that the petitioner s application under Section 245C of the Act in respect of the said assessment years, was not maintainable. - W.P.(C) 2693/2019 - - - Date ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Commission had concluded that there were no proceedings for assessment, relating to the petitioner, pending under the Act in respect of the said assessment years and thus, there was no case relating to the petitioner in respect of the said assessment years. Therefore, the application under Section 245C(1) of the Act would not be maintainable in respect of the said assessment years. 3. Thus, th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 5. Clause (b) of Section 245A of the Act, as applicable at the time of making the application, reads as under:- 245A. In this Chapter, unless the context otherwise requires,- (a) xxx xxx xxx (b) case means any proceeding for assessment under this Act, of any person in respect of any assessment year or assessment years which may be pending before an Assessing Officer on the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fresh assessment in pursuance of an order under section 254 or section 263 or section 264, setting aside or cancelling an assessment shall be deemed to have commenced from the date on which such order, setting aside or cancelling an assessment was passed; (iiia) a proceeding for assessment or reassessment for any of the assessment years, referred to in clause (b) of sub-section (1) of sectio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... i) to Clause (b) of Section 245A of the Act clearly indicates that the proceedings in relation to assessment or reassessment or re-computation under Section 147 of the Act had not commenced in respect of the Assessment Years 2012-13, 2013-14 and 2014-15 and therefore, we find no infirmity with the decision of the Commission that the petitioner s application under Section 245C of the Act in respect ..... X X X X Extracts X X X X X X X X Extracts X X X X
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