FU SHEEN TANNERY Vs. INCOME TAX OFFICER

JUDGEMENT

(1.) By this writ application the writ petitioner has challenged an assessment order passed by the Assistant Commissioner of Income-tax, Circle 32, thereby making an assessment under Section 144/145(3) of the Income-tax Act, 1961. Mr. Bhattacharjee, learned counsel appearing on behalf of the petitioner, has raised a pure question of law in support of this writ application and as such this writ application has been taken up for hearing before inviting affidavit from the respondents.

(2.) Mr. Bhattacharjee points out that in the past another order was passed by such Assistant Commissioner and against such order the petitioner preferred an appeal before the Commissioner of Income-tax (Appeals) and the said appellate authority by order dated August 31, 1999, set aside the order passed by the assessing authority. Mr. Bhattacharjee contends that after the assessment order was set aside by the appellate authority the said order attained finality and there was no scope of reassessment by the Assistant Commissioner.

(3.) Bhattacharjee in this connection relies upon the provision contained in Section 251 of the Income-tax Act and submits that the appellate authority has the power to confirm, reduce, enhance or annul the assessment or he may set aside the assessment and refer the case back to the Assessing Officer with specific direction and in such a case the Assessing Officer gets jurisdiction to reopen such matter. Mr. Bhattacharjee submits that in the present case the appellate authority merely set aside the order of assessment but did not give any direction to the Assistant Commissioner to reopen the assessment. In the absence of any such direction, Mr. Bhattacharjee continues, the order impugned is without jurisdiction.