Indian Kanoon - Search engine for Indian Law

Porus Kaka along-with Manish Kanth for the appellant Sanjay Singh and Sunil Umap for the respondent Date of concluding the hearing : 18/02/2022 Date of pronouncing the order : 17/05/2022 O R D E R Per Pramod Kumar VP

1. The assessee has filed two appeals- first, against the original assessment order dated 5th April 2021 passed by the Assessing Officer under section 143(3) r.w.s. 144C(13) of the Income Tax Act, 1961, for the assessment year 2016-17, and- second, against the rectification order dated 8th September 2021 under section 154 r.w.s. 143(3) and 144C(13) rectifying the assessment order dated 5th April 2021 as "on perusal of the (said) order, it was noticed that various scanned documents mentioned and incorporated in the draft assessment order dated 28.12.2019 could not be incorporated in the final assessment order....".