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HC dismissed petitioner's writ challenging assessment order u/s 147 r/w 144B, holding petitioner failed to make out case for interference. Petitioner filed appeal before Appellate Commissioner and secured interim stay u/s 220(6). HC directed: (i) Appeal to be disposed expeditiously, preferably within 6 months; (ii) Interim stay to continue till appeal disposal; (iii) Commissioner (Appeals) may call remand report from AO and pass final orders, considering bank statements filed by petitioner.
HC dismissed petitioner's writ challenging assessment order u/s 147 r/w 144B, holding petitioner failed to make out case for interference. Petitioner filed appeal before Appellate Commissioner and secured interim stay u/s 220(6). HC directed: (i) Appeal to be disposed expeditiously, preferably within 6 months; (ii) Interim stay to continue till appeal disposal; (iii) Commissioner (Appeals) may call remand report from AO and pass final orders, considering bank statements filed by petitioner.
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