Dismissing the writ petition the Court held that the decision under section 144A was on the subjective satisfaction of the Additional Commissioner based on objective material available and he had directed the Deputy Commissioner to complete the assessment in accordance with law. The rejection of the application was based on the report of the jurisdictional Assessing Officer which was quite damaging. Therefore, there were no reasons to interfere with the order rejecting the request of the assessee under section 144A as non-speaking or suffering from non-application of mind. The order passed under section 153A by the Deputy Commissioner was well reasoned and therefore did not warrant any interference under article 226 of the Constitution of India. The assessee was granted liberty to file a statutory appeal before the Commissioner (Appeals) under section 246A against the assessment order and an application under section 220(6) before the Deputy Commissioner. (AY. 2019-20)