1989 (12) TMI 87

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....ng aside the assessment orders passed on the assessee by the ITO for assessment years 1971-72 & 1972-73 and directing that fresh assessment orders will be passed in conformity with the final orders of the Settlement Commission. 2. We have heard the learned Departmental Representative and the learned counsel for the assessee. 3. Assessments under section 144 of the Income-tax Act, 1961 were f....

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.... relevant provision of law. 5. Section 244F(2) provides that where an application made under section 245C has been allowed to be proceeded with under section 245D, the Settlement Commission shall, until an order is passed under sub-section (4) of section 245D, have, subject to the provisions of sub-section (3) of that section exclusive jurisdiction to exercise the powers and perform the functio....

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....could neither be allowed nor dismissed and had to be consigned to the record room as such. The learned Commissioner has directed the ITO to pass fresh orders in conformity with the final orders of the Settlement Commission. The learned counsel for the assessee could not point out to us any provision of law that requires the ITO to pass any orders to make the orders of the Settlement Commission eff....

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....se of fraud or misrepresentation, the assessment order made earlier would immediately became operative and the assessee's appeals may also have to be disposed of on merits. But by setting aside the assessment orders the CIT(A) has created a situation in which the assessments already made cannot be revived in spite of specific provisions in sub-section (6). 6. The learned counsel for the assesse....