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Section 263 of the Income-tax Act, 1961 - Revision - Of orders prejudicial to interest of revenue - Assessment years 1988-89 and 1989-90 - Initially petitioner's assessments were completed - However, Commissioner, by an order, set aside these assessments and remanded matter to Assessing Officer for fresh assessment - Whether in view of facts that petitioner had filed an appeal and stay application before Tribunal and an application under section 144A before Deputy Commissioner against aforesaid order of Commissioner, assessment proceedings by Assessing Officer could be stayed till stay application before Tribunal as well as application under section 144A were disposed of - Held, yes FACTS For the assessment years 1988-89 and 1989-90 the petitioner's assessments were completed. However, the Commissioner by an order set aside the assessment orders and remanded the matter to the assessing officer. On writ the petitioner contended that he had filed an appeal against the aforesaid order of the Commissioner before the Tribunal and had also filed a stay application against Commissioner's order and that he had also moved an application under section 144A before the Deputy Commissioner and this application was also pending. It was contended that the assessment proceedings be stayed till his applications before the Tribunal and Deputy Commissioner were disposed of. HELD In the situation like in the instant case the Assessing Officer should stay the assessment proceedings against the petitioner till the petitioner's stay application before the Tribunal as well as application under section 144A were disposed of. The Tribunal was directed to consider and dispose of the petitioner's stay application within a period of three months from the date of production of certified copy of this order before it. Similarly, the Deputy Commissioner was also directed to dispose of the application under section 144A within the same petition. The writ petition was, thus, allowed. JUDGMENT Khare, J. - By means of this petition under article 226 of the Constitution the petitioner come to this Court for issue of writ of mandamusdirecting the assessing officer, Ward-I, Moradabad, to stay further…

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