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2011 (4) TMI 1163 - HC - Income TaxPowers of AO - Whether AO empowered to travel beyond the two specific issues contained in the order of remand passed by the CIT (Appeals) in the proceedings u/s 115J to cover the tax liability of the assessee? – Held that:- Processing a new source of income which was on the record before the AO but is not forming part of the subject-matter of appeal before the appellate authority can be undertaken by the appellate authority only in the course of enhancement of the assessment and, therefore, any set aside, which does not involve a proposal for enhancement, cannot be used for the purpose of expanding the scope of the powers available to the AO while making fresh assessment pursuant to a set aside. Therefore, A.O. could not have traveled beyond the two specific issues contained in the order of remand passed by the CIT (Appeals). Tribunal was right in law and on facts. See Saheli Synthetics P. Ltd. (2008 (2) TMI 182 - GUJARAT HIGH COURT] - Decided against the Revenue
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