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2013 (5) TMI 668 - HC - Income TaxRevisionary proceeding u/s 263 - scope of the remand order - whether open or not - to pass fresh order or not - Held that:- The Income Tax Officer in para 3(i) of the impugned order has made reference to paras-2.2, 2.3 & 2.5 in particular and other paragraphs of the order passed by C.I.T. to support his view that the remand order passed by the C.I.T. was an open remand order. Meaning thereby, the assessment order was set aside in its entirety. No such thing in the order of the C.I.T. suggesting that the entire assessment order is being set aside. As discussed herein above, subject matter of revisional order was the income drawn from the cattle feed and green vegetable business and not other income. The Income Tax Officer was not justified in coming to the conclusion that he is also required to pass fresh assessment order for mentha business. To this extent, the impugned order cannot be allowed to stand and is hereby, set aside. However, by way of clarification, it may be added that it shall be open to the AO to raise all such queries which according to him, are relevant to determine the income of the assessee with regard to the cattle feed and green vegetable business. Thus by way of clarification it may be added that the petitioner cannot refuse to give the reply to the queries raised by the Assessing Authority. However, AO shall bear in mind the dictum of law as indicated above. Merits in the present writ petition. The writ petition is allowed rejecting the contention of the petitioner that the scope of order passed under Section 263 of the Act is confined to the determination of income of cattle feed and green vegetable business only.
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