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2010 (1) TMI 646 - HC - Income TaxRevision - Disallowance u/s 14A - prohibition introduced in the proviso is only against Assessing Officers from exercising their powers under sections 147 and 154 of the Act and since there is no restriction against Commissioner’s power under section 263 he is free to invoke the same and disallow it consistent with the express provision contained in section 14A, within the period of limitation provided therein - prohibition in the proviso is against reopening of concluded assessments for periods prior to 1-4-2001 and even though Commissioner’s authority under section 263 is not expressly provided therein, the bar under the proviso applies to him as well - Held that: the proviso to section 14A prohibits all situations where the Officer is otherwise entitled or required to revise an assessment which includes orders issued by the Commissioner under section 263 or order of enhancement issued by the CIT (Appeals) in exercise of his power above referred - Decided in the favour of assessee
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