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TMI Blog2017 (8) TMI 1729X X X X Extracts X X X X X X X X Extracts X X X X ..... y under despatch Nos. 264 and 265. The demand for AY 2009-10 was in fact quantified only by the appeal effect order passed on that very day i.e., 26th July 2017. That sum could not therefore be said to have not been paid as of that date when clearly the appeal effect order was being despatched together with the SCN. When asked about this, Mr Jain, on instructions, states that the Income Tax Department will not give effect to the said SCN dated 26th July 2017 insofar as it proposes to initiate penalty proceedings against the Petitioner for alleged failure to pay the demand raised by the impugned appeal effect order pertaining to AY 2009-10. The said statement is taken on record. As clarified that there may be other questions that may arise a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ext date of hearing. 3. List on 21st August, 2017 at 2.15pm. C.M. No. 26856/2017 (interim relief) 4. Notice. Mr. Asheesh Jain, learned Sr. Standing Counsel, accepts notice for the Revenue. He assures that the reply will be filed within 10 days from today. Rejoinder, if any, be filed before the next date of hearing. 5. The challenge in this writ petition is to an order, dated 26th July, 2017 passed by the Deputy Commissioner of Income Tax, Circle 18 (1), New Delhi, (Respondent No.1) (hereafter Assessing Officer- AO ), calling upon the Assessee to deposit immediately now a sum of Rs. 4,28,93,32,540/- being the tax payable with reference to one of the issues that arose from the return filed by the Assessee for Assessment Year ( AY ) 2009-10. 6 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntends that there can be only one assessment order under Section 143 (3) of the Act for the AY in question, and not a series of assessment orders. 8. Explaining the reason for the Petitioner directly approaching this Court in a writ petition against the impugned order by which the AO has proceeded to raise a demand on only one of the four issues, viz., under Section 69A of the Act in the sum of Rs. 4,28,93,32,540/- payable immediately now , Mr Salve points out that if an appeal were to preferred against the said order before the CIT (A), the Petitioner would in all probability be required to deposit the entire demanded amount thus causing undue hardship and severe prejudice to the Petitioner particularly since the impugned order is on the f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt in the petition to the effect that the appeal effect order is an assessment order under Section 143 (3) of the Act, Mr Jain on instructions, states that the impugned appeal effect order is not an assessment order under Section 143(3) of the Act. 12. Mr Jain further submits that under Section 153 (5) of the Act, the AO was not precluded from issuing appeal effect order forthwith to implement the order passed by the ITAT in appeal. According to him Section 153(5) of the Act only sets the outer time limit for passing an appeal effect order . There was no requirement in terms of that provision for the AO to wait for the limitation period for filing an appeal against the order of the ITAT to expire. In support of this submission, he points ou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ere be more than one assessment orders in respect of an AY in respect of each issue that arises from the return filed by an Assessee? (iii) Where three of the four issues that arise from the original assessment order have been remanded by the ITAT to the TPO/AO for a fresh determination, is the AO justified in issuing an appeal effect order only in respect of one of the issues that have been decided in favour of the Revenue by the ITAT? (iv) If the answer to question (iii) above is in the affirmative, can the appeal effect order be passed before the time period for the Assessee to file an appeal against the ITAT s order expires? 15. It is clarified that there may be other questions that may arise after pleadings are complete in the matter. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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