Dismissing the petition the Court held that there is no statutory bar for Assessing Officer to rectify assessment order even if an appeal was pending against it . Accordingly the assessee is directed to file objections before Assessing Officer. (AY. 2014 – 15)
N. Arjunan v. ITO (2018) 257 Taxman 588 (Mad.) (HC)
S. 154 : Rectification of mistake – Pendency of appeal before Commissioner (Appeals) – There was no statutory bar for Assessing Officer to rectify assessment order even if an appeal was pending against it – Assessee is directed to file objections before Assessing Officer. [ S. 250 ]