AO did not dispose of the objections prior to completing the assessment under sub s (3) of s. 143 r.w.s. 147. On writ the court held that\u00a0 the assessment is bad in law.\u00a0 Assessee also made an application to the Addl. CIT seeking a direction under S. 144A and the latter passed an order directing the AO to pass an appropriate order after giving an adequate opportunity of hearing to the assessee.\u00a0 Court held that the while issuing a direction under s. 144A, the Addl. CIT could not have bypassed the well settled laws and directed the AO to act contrary to law. Accordingly the the assessment order is quashed and set aside AO and\u00a0 is directed to decide the objections raised by the assessee by passing a reasoned order before undertaking the assessment.\u00a0 (AY. 2011-12)\u00a0 (Dt.3-9 2019)<\/p>\n
(As regards objections relating to\u00a0\u00a0 jurisdiction prior to passing of the order impugned. Court held that this argument cannot be countenanced for having invited an order under S. 144A by the Addl. CIT. Accordingly the writ petition is disposed of with liberty to file an appeal before an appropriate authority in accordance with law) (WP No 828 of 2019 dt 3-09-2019,WP No 1374 of 2019 dt 7-02-2019)<\/p>\n","protected":false},"excerpt":{"rendered":"
S. 147 : Reassessment-Notice-Non disposal of assesses objections-Direction u\/s 144A-Assessment without disposing the objection is held to be bad in law-AO is directed to pass the reasoned order after considering the objection. [ S. 144A, 148, 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":[1],"tags":[],"class_list":["post-9553","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-2u5","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/9553","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=9553"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/9553\/revisions"}],"predecessor-version":[{"id":9554,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/9553\/revisions\/9554"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=9553"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=9553"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=9553"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}