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2012 (7) TMI 146 - HC - Income TaxJustification of power of CIT(A) in restoring the matter back to the file of AO - revenue contested that considering the amendment in section 251(1)(a)Commissioner (Appeals) may not set aside the assessment and refer the case back to the AO for making fresh assessment - Held that:- CIT(A)in his impugned orders has not passed an order as if he was setting aside the order of assessment and referring the matter back to the AO for making fresh assessment in accordance with his directions as the ITAT in its orders dated 22.11.2001 and 23.11.2001 restored the question of claim of higher depreciation to the file of AO for decision afresh after inspection of the building wereas the CIT(A) found that such directions of ITAT had not been complied with. The directions of ITAT were in any case required to be complied with by the AO and CIT(A)in fact had done nothing more than issuing directions for implementation of the order of the ITAT. In this position, when the CIT(A) was hearing the appeal against an order of assessment passed after the directions of ITAT, his power to annul the assessment order if found contrary to the ITAT's directions and directing the AO to carry out the requirements of the order of ITAT cannot be denied - considering the amendment in section 251(1)(a)it cannot be assumed that the CIT(A) is divested of the power to annul the assessment and then to pass appropriate consequential order. Even if the appeal had been filed after amendment to section 251(1)(a) the order as passed by the CIT(A) directing the AO to decide the matter in accordance with the directions of the ITAT cannot be said to be unauthorized - against revenue.
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