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2012 (7) TMI 483 - AT - Income TaxAppeal before ITAT - authorization - The grounds which are not arising out of the order of the CIT(A) are not maintainable - According to section 253(2) of the IT Act, the Commissioner may, if objects to any order passed by Commissioner (appeals), direct the Assessing Officer to file appeal before the Appellate Tribunal against such order. Therefore, before filing of the appeal by the Assessing Officer, the directions/authorization of the Commissioner is required. The authorization of the Commissioner is available on record dated 05.09.2011 in which ground No. 1 to 5 have not been authorized by the ld. Commissioner for filing the appeal before the Tribunal. Therefore, these grounds have not been authorized by the ld. Commissioner for the purpose of filing the appeals before the Tribunal and further these are not arising out of the impugned order of ld. CIT(A).
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