2006 (8) TMI 625

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....s of the appellants 'is against the finding of the learned CIT(A) about non-maintainability of appeal against the assessment order passed under s. 264/144 of the Act on 24th Jan., 2001. Briefly stated, the facts of the case are that the assessees' lands were acquired by the defence authority on 29th Sept., 1989 under s. 4 of the Central Acquisition Act, 1894. The possession of the land was taken between 8th April, 1991 to 16th April, 1991. 2. The compensation of the land was awarded on 23rd Jan., 1992. The payments of the compensation were started in the year 1991 and were completed by 4th Nov., 1992. Some of the payments were delayed for which interest was also paid to the assessee between 9th April, 1991 to 4th Nov., 1992. The ....

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.... observations made by him and after giving due opportunity of hearing to the assessee. Accordingly, the AO passed orders under s. 264/144 on 24th Jan., 2001 in both these cases against which the assessees filed their respective appeals. The CIT(A) dismissed these appeals vide his separate orders dt. 20th April, 2006 and 14th Feb., 2006 by holding that no appeals against these assessment orders passed under s. 264/144 were maintainable. He further observed that as per provisions of s. 244A, order passed by the AO in pursuance to direction of the learned CIT in revision under s. 264, is not an appealable order. Now, both the assessees have preferred their appeals before this Bench. The issues involved in them are common. 4. I have heard th....

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....ters) has passed a common order under s. 264 of the Act in relation to both these assessees by giving the following findings, vide para No. 10 "the assessment orders passed in the abovementioned cases are accordingly set aside with the directions to the AO to reframe the assessment in accordance with the directions given after giving due opportunity to the assessees." 7. From the above, it is crystal clear that the assessment orders were framed afresh and hence are appealable orders as per the provisions of s. 246A(1)(a) of the Act which reads as under : "(1) Any assessee aggrieved by any of the following orders (whether made before or after the appointed day) may appeal to the CIT(A) against' (a) an order [passed b....