1993 (3) TMI 66

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....he consent of learned counsel for the petitioner and learned counsel for the Revenue, it is taken up for final disposal. The petitioner was assessed to income-tax for the assessment year 1984-85 under section 144 of the Income-tax Act, 1961 (for short, "the Act"). The said assessment was assailed in appeal before the Commissioner of Income-tax (Appeals) (in short, "the CIT (A)"), Orissa, Cuttac....

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....d, therefore, he requested the petitioner to submit his explanation and comments within seven days from the date of receipt of the letter/notice. The petitioner filed an application for adjournment on the ground that the matter is pending before the Tribunal and he is likely to be prejudiced in case of assessment during the pendency of his appeal before the Tribunal. The petitioner's case is that ....

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.... being heard is an act in violation of the principles of natural justice, Learned counsel for the Revenue, on the other hand, contended that, in terms of section 153(2A), the assessment is to be completed within two years from the end of the financial year in which the order directing the fresh assessment was passed by the Commissioner of Income-tax (Appeals). The appellate order having been pa....

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....lds the order passed by the Commissioner of Income-tax (Appeals), obviously the said order merges with the second appellate order and a fresh period of limitation starts running. In case any order is passed by the Tribunal, the same has to be given effect and the provisions of sub-section (3) of section 153 apply. The further question is whether completion of assessment by the Assessing Officer....