Dismissing the writ petition the Court held that the decision under section\u00a0144A\u00a0was 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\u00a0144A\u00a0as non-speaking or suffering from non-application of mind. The order passed under section\u00a0153A\u00a0by 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\u00a0246A\u00a0against the assessment order and an application under section\u00a0220(6)\u00a0before the Deputy Commissioner. (AY. 2019-20)<\/p>\n","protected":false},"excerpt":{"rendered":"
S. 132 : Search and seizure-Deputy Commissioner to issue Directions to Assessing Officer-Direction is valid-Cash seized-Voluntary sworn statement unsubstantiated by evidence by third person claiming ownership not sufficient-Addition of amount as undisclosed income of assessee-Justified. [S. 69A, 132(4A)(i), 144A, 153A, 292C, Art. 226]<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[21],"tags":[],"class_list":["post-28369","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-7nz","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/28369","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=28369"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/28369\/revisions"}],"predecessor-version":[{"id":28370,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/28369\/revisions\/28370"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=28369"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=28369"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=28369"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}