1986 (11) TMI 125

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....bsp;       Per Shri T.N.C. Rangarajan, Judicial Member -- This appeal by the revenue is directed against the order of the AAC setting aside an assessment made under section 144 of the Income-tax Act, 1961 ('the Act'). 2. The AAC found that an application under section 146 of the Act had been filed by the assessee but it had not been disposed of by the ITO within th....

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....r the appellate authorities to keep the appeal against assessment pending until the application under section 146 was disposed of so that the merits of the assessment could be taken into account only if the default of the assessee resulted in a final rejection of a claim for another opportunity to be heard. But at present, the claim for another opportunity has to be decided within 90 days. The res....

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....application was deemed to be allowed. It is pointed out by the revenue that such a presumption is not explicit in the Act. But even if the AAC was in error in assuming that the failure to pass an order on the application made under section 146 within the period prescribed thereunder would result in the automatic cancellation of the assessment by necessary implication, it could not result in the mo....