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2010 (6) TMI 602 - AT - Income TaxPower of CIT(A) - reference to valuation officer u/s 142A by CIT(A) - Held that:-The first appellate authority has all the powers which the original authority may have. In the absence of any statutory provision to the contrary, the appellate authority is vested with all plenary powers which the subordinate authority has in the matter. This view finds support from the decision of Hon'ble Calcutta High Court rendered in the case of CIT v. Ranicherra Tea Co. Ltd. (1993 -TMI - 20375 - CALCUTTA High Court). The Revenue, however, laid no record before us to show that the learned CIT(A) has acted unreasonably or beyond the scope of his powers.
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