In this appeal of revenue, dispute is whether AAC was justified in annulling assessment under section 155 of Income-tax Act, 1961 ('the Act') on ground that assessee having filed Form No. 6A against assessment made under section 143(1) of Act tantamounts to cancellation of original assessment and, therefore, rectification could not have been carried out. 2. learned departmental representative submitted that assessee is entitled to file application in Form No. 6A under section 143(2) (a) within one month from date on which he is served with order under section 143(1). assessment under section 143(1) of Act is normally to be made as returned by assessee excepting where certain claims of exemptions or deductions are not supported. This, however, does not mean that when assessee has share in any partnership firm ITO cannot rectify that share as per assessment order passed in case of firm. Referring to Form No. 6A filed, he submitted that objection of assessee is that share income of firm has been taken at higher figure and that tax liability is enlarged. Referring to section 143(2) (a) it was submitted that it would be duty of assessee to produce such evidence in respect of objections raised by him on basis of notice issued by ITO but filing of Form No. 6A does not mean that assessment that was originally passed under section 143(1) stood cancelled. Even reading section 143(2) (a) i t only meant that such corrections or objections will be considered by ITO and order passed would be correct. He relied on Kapurchand Shrimal v. CIT [1981] 131 ITR 451 (SC). 3. On other hand, argument of learned counsel Mr. Gupta was that in section 153 of Act, clause (d) had been added to sub-section (1) which is effective from 1-10-1984 which goes to clarify that once application o f objection in Form No. 6A has been filed, than ITO shall make assessment within six months from end of month in which application was made. According to him, introduction of this section goes to establish that filing of application in Form No. 6A would mean automatic cancellation of assessment. He also referred to [1984] 150 ITR St. 11 for purposes of explaining intention of Legislature as it existed has only been explained in form of additional clause introduced in section 153. Since it required fresh assessment to be made, only conclusion that is possible is that earlier assessment was no longer existed when earlier order was no longer in existence, question of carrying out rectification could not arise and, therefore, AAC was right in annulling assessment. 4. We have given our careful consideration to arguments of both parties. Section 143(1) and (2) is reproduced: "(1) (a) Where return has been made under section 139 , Income-tax Officer may, without requiring presence of assessee or production by him of any evidence in support of return, make assessment of total income or loss of assessee after making such adjustments to income or loss declared in return as are required to be made under clause (b), with reference to return and accounts and documents, if any, accompanying it, and for purposes of adjustments referred to in sub-clause (iv) of claus (b), also with reference to record of assessments, if any, of past years, and determine sum payable by assessee or refundable to him on basis of such assessment. (b) In making assessment of total income or loss of assessee under clause (a), Income-tax Officer shall make following adjustments to income or loss declared in return, that is to say, he shall, - (i) rectify any arithmetical errors in return, accounts and documents, referred to in clause (a); (ii) Omitted by Finance (No. 2) Act, 1980 with effect from 1-4-1980; (iii) Omitted by Finance (No. 2) Act, 1980, with effect from 1-4-1980; (iv) give due effect to allowance referred to in sub-section (2) of section 32 , deduction referred to in (clause (ii) of sub-section (3) of section 32A or) clause (ii) of sub-section (2) of section 33 or clause (ii) of sub-section (2) of section 33A or clause (i) of sub-section (2) of section 35 or sub-section (1) of section 35A or sub-section (1) of section 35D or sub-section (1) of section 35E or section 35A or sub-section (1) of section 35D or sub-section (1) of section 35E or first proviso to clause (ix) of sub-section (1) of section 36, any loss carried forward under sub-section (1) of section 72 or sub-section (2) of section 73 or sub-section (1) of section 74 (or sub-section (3) of section 74A) and deficiency referred to in sub-section (3) of section 80J, as computed, in each case, in regular assessment, if any, for earlier assessment year or years. (2) Where return has been made under section 139 , and - (a) assessment having been made under sub-section (1), assessee makes within one month from date of service of notice of demand issued in consequence of such assessment, application to Income-tax Officer to assessment, or (b) whether or not assessment has been made under sub-section (1), t h e Income-tax Officer considers it necessary or expedient to verify correctness and completeness of return by requiring presence of assessee or production of evidence in this behalf, Income-tax Officer shall serve on assessee notice requiring him, on date to be therein specified, either to attend at Income-tax Officer's office or to produce, or to cause to be there produced, any evidence on which assessee may rely in support of return: Provided that, in case where assessment has been made under sub- section (1), notice under this sub-section [except where such notice is in pursuance of application by assessee under clause (a)] shall not be issued by Income-tax Officer unless previous approval of Inspecting Assistant Commissioner has been obtained to issue of such notice: Provided further that in case where assessment made under sub- section (1) is objected to by assessee by application under clause (a), assessee shall not be deemed to be in default in respect of whole or any part of amount of tax demanded in pursuance of assessment under that sub-section, which is disputed by assessee, in so far as such amount does not relate to any adjustment referred to in sub-clause (i) of clause (b) of sub- section (1), and further no interest shall be chargeable under sub-section (2) of section 220 in respect of such disputed amount." We also reproduce Explanation by which clause (d) of sub-section (1) of section 153 was brought into statute with effect from 1-10-1984: "18.1 Under section 153(1) of Income-tax Act, order of assessment cannot, ordinarily, be made after expiry of two years from end of assessment year in which income was first assessable or expiry of one year from date of filing of return or revised return, whichever is later. This provision has resulted in practical difficulty in cases where order of assessment is made by Income-tax Officer under section 143(1) of Act without requiring presence of assessee or production by him of any evidence in support of return filed by him. In such cases, assessee is entitled under section 143(2) (a) of Act to make application within one month to Income-tax Officer objecting to such assessment. On receipt of application under this provision, Income-tax Officer is required to make fresh assessment after considering objections raised by assessee. 18.2 It had come to notice that, in certain cases, where order of assessment under section 143(1) of Act was made towards expiry of period of limitation laid down in section 153(1) , Income-tax Officer was not in position to make afresh assessment because period of limitation had expired by time that application filed by assessee under section 143(2) (a) raising objections against said assessment order was taken up for consideration by Income-tax Officer. 18.3 With view to removing this difficulty, Amending Act has inserted new clause (c) in sub-section (1) of section 153 of Act to secure that, in such cases, fresh assessment may be made by Income-tax Officer within period of limitation laid down under existing provisions of section 153(1) or before expiry of 6 months from end of month in which application under clause (a) of sub-section (2) of section 143 of Act is made by assessee, whichever is later. aforesaid amendment takes effect from 1st October, 1984." 5. ITO while making of order under section 143(1) normally accepts t h e returned income as such except where certain claims preferred by assessee are not supported by evidence. In such situation Act provides right to assessee to raise his objection on assessment so made within six months from date of service of order on him in Form No. 6A. According to assessee, moment Form No. 6A is filed with ITO order passed by ITO automatically stands cancelled. We are unable to accept this proposition s to our mind except in section 146 of Act where it has been specifically provided that in cases of assessments made under section 144 of Act assessee having made application stating therein reasons for his inability to attend to notices issued on him if found to be of valid reasons, in that event ITO may cancel order passed by him under section 144 and then proceed to make fresh assessment. There is absolutely no such similar provision existing in respect of objections so raised by assessee. This gets further clarified by reading section 143(2) , second proviso, which states clearly that assessee would not be deemed to be in default in respect of either whole of tax demanded or part of tax demanded. Further objection if at all could be to only that portion of assessment which, according to assessee, is not proper. reading of section 143(3) , clause (b), also goes to indicate that ITO on receipt of objections so raised in Form No. 6A is to proceed ahead to make fresh assessment to extent of correcting incorrect portion of assessment. It is further clarified in Explanation as to what would be incorrect assessment such as amount of total income being assessed at larger figure than returned income or at lower figure. Similarly, loss amount being determined at either higher figure or lower figure or that allowance in respect of depreciation has been incorrectly given, etc. In present assessment, ITO had taken share income from firm as assessed in hands of firm which is no doubt at higher figure than returned income. This is clearly provided by section 155 that ITO should consider assessment made on firm and accordingly carry out such amendments in his order to extent of share income. Coming to Explanation by which clause (d) has been added to section 153(1). It also goes to indicate that ITO is allowed to carry out such correction of assessment made, within period of six months from date of receipt of objection in Form No. 6A so that assessee do not unnecessarily go into litigation on ground that correction of assessed income should also be carried out within time allowed for making of assessment under section 153. In view of above situation, to our mind, it would be totally wrong to say that Form No. 6A stands in same footing as in application requesting cancellation of assessment made under section 144. As already observed above, when Form No. 6A is so filed, till it is disposed of assessee shall not b e deemed to be defaulter in respect of tax demanded on him and sam e cannot be forcibly collected and that he would not be liable for any additional interest in respect of tax so demanded. We are, therefore, unable to come to same conclusion as has been arrived at by AAC that assessment gets automatically cancelled moment Form No. 6A has been filed. We are also bound by Supreme Court decision in case of Kapurchand Shrimal (supra) where their Lordships have clearly observed that it would be duty of appellate authorities to set aside order which is passed, for reason, that it is not in accordance with law and it would be their duty to give specific direction for making of proper assessment. We, therefore, quash order of AAC and restore that of ITO. 6. departmental appeal is accordingly allowed. *** INCOME TAX OFFICER v. S.K. SALIMULLAH