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2013 (4) TMI 844 - AT - Income TaxRectification of order of revision passed by CIT u/s 263 - Assessee moved the rectification application u/s. 154 before the CIT. CIT forwarded the rectification application u/s. 154 to the A.O. - Jurisdiction of CIT to delegate the power to rectify the order to AO - HELD THAT: - It is well settled law that rectification application shall have to be considered and disposed of as per law by the same authority who has passed the order, on which rectification application has been filed. The ld. Commissioner was, therefore, having no power to delegate his authority to decide the application u/s. 154 to the A.O. Since the order u/s. 263 has been passed by the ld. Commissioner, therefore, rectification application u/s. 154 should not have been forwarded to the Assessing Officer for reconsideration. Decision in the case of, MALABAR INDUSTRIAL CO. LTD. VERSUS COMMISSIONER OF INCOME-TAX [2000 (2) TMI 10 - SUPREME COURT], and COMMISSIONER OF INCOME-TAX VERSUS SMT. RG. UMARANEE. [2002 (11) TMI 49 - MADRAS HIGH COURT], relied upon.
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