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2004 (10) TMI 82 - PUNJAB AND HARYANA HIGH COURTAppellate power - Power of Commissioner of Income tax - "(1) Whether Tribunal was right in law to modify the direction of the learned Commissioner of Income-tax (Appeals) by holding that the addition in any case under this head should not exceed the addition originally made? (2) Whetherthe Tribunal was right in law in restricting the power of the Commissioner of Income-tax (Appeals) for additions/enhancement or issuing such directions to the Assessing Officer?" - CIT (Appeals) under section 251 while exercising the appellate powers can confirm, reduce, enhance, annul or set aside an assessment and refer back the same to the Assessing Officer. The said powers are very vast and the restriction imposed by the Tribunal that the Assessing Officer shall not exceed the additions originally made, i.e., beyond Rs. 48,891 (wrongly mentioned as Rs. 49,091) is not based on legal principles. - The questions of law referred by the Tribunal are answered in favour of the Revenue and against the assessee.
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