TaxTMI 
TaxTMI 
2017 (8) TMI 1729
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....3/2017 2. Notice. Mr. Asheesh Jain, learned Sr. Standing Counsel, accepts notice for the Revenue. He assures that the reply will be filed within 10 days from today. Rejoinder, if any, be filed before the next date of hearing. 3. List on 21st August, 2017 at 2.15pm. C.M. No. 26856/2017 (interim relief) 4. Notice. Mr. Asheesh Jain, learned Sr. Standing Counsel, accepts notice for the Revenue. He assures that the reply will be filed within 10 days from today. Rejoinder, if any, be filed before the next date of hearing. 5. The challenge in this writ petition is to an order, dated 26th July, 2017 passed by the Deputy Commissioner of Income Tax, Circle 18 (1), New Delhi, (Respondent No.1) (hereafter Assessing Officer- 'AO'), callin....
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....peal effect order without waiting for the outcome of the appeal which will, in all probability, be preferred by the Petitioner in this Court under Section 260 A of the Act against the order dated 14th July 2017 of the ITAT Mr Salve contends that there can be only one assessment order under Section 143 (3) of the Act for the AY in question, and not a series of assessment orders. 8. Explaining the reason for the Petitioner directly approaching this Court in a writ petition against the impugned order by which the AO has proceeded to raise a demand on only one of the four issues, viz., under Section 69A of the Act in the sum of Rs. 4,28,93,32,540/- payable 'immediately now', Mr Salve points out that if an appeal were to preferred against the....
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....to the maintainability of this petition. According to him the impugned order was an appealable order in terms of Section 246 A (1) (a) of the Act before the CIT (A). At the same time, without prejudice to his contention that there is no specific averment in the petition to the effect that the 'appeal effect order' is an assessment order under Section 143 (3) of the Act, Mr Jain on instructions, states that the impugned 'appeal effect order' is not an 'assessment order' under Section 143(3) of the Act. 12. Mr Jain further submits that under Section 153 (5) of the Act, the AO was not precluded from issuing 'appeal effect order' forthwith to implement the order passed by the ITAT in appeal. According to him Section 153(5) of the Act only se....
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.... (i) What is the true nature of an 'appeal effect order' under the Act? Is it an assessment order under Section 143(3) of the Act, and appealable as such, or is it an order of a separate species for which no appeal is provided under the Act? (ii) Under Section 143 (3) of the Act, can there be more than one assessment orders in respect of an AY in respect of each issue that arises from the return filed by an Assessee? (iii) Where three of the four issues that arise from the original assessment order have been remanded by the ITAT to the TPO/AO for a fresh determination, is the AO justified in issuing an 'appeal effect order' only in respect of one of the issues that have been decided in favour of the Revenue by the ITAT? ....