https://www.taxtmi.com/caselaws?id=60411 An appellate authority should not dispose of a quantum appeal while an assessee's timely petition under section 146 remains pending, because the pending request must be addressed before sustaining an ex parte assessment under section 144. Here, the assessee had filed the section 146 petition within time, the failure to place it before the correct assessing officer was inadvertent, and the petition was still undecided when the appeal was heard. The appellate disposal was therefore contrary to the scheme of the Act and the relevant Board circular. The appellate order was vacated and the matter restored for fresh disposal after deciding the section 146 petition and giving reasonable opportunity of hearing. en-us Sat, 30 Jun 1984 00:00:00 +0530 Wed, 05 Jan 2011 12:01:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=60411 An appellate authority should not dispose of a quantum appeal while an assessee's timely petition under section 146 remains pending, because the pending request must be addressed before sustaining an ex parte assessment under section 144. Here, the assessee had filed the section 146 petition within time, the failure to place it before the correct assessing officer was inadvertent, and the petition was still undecided when the appeal was heard. The appellate disposal was therefore contrary to the scheme of the Act and the relevant Board circular. The appellate order was vacated and the matter restored for fresh disposal after deciding the section 146 petition and giving reasonable opportunity of hearing. Case-Laws Income Tax Sat, 30 Jun 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=60411