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2012 (9) TMI 32 - AT - Income TaxJudicial discipline - Power of CIT(A) u/s 251 vis a vis administrative Commissioner u/s 263 - enhancement of income adding new sources of income, not subject matter of original assessment - assessee contended that CIT(A) wants to add to the income of various assessees whose assessment orders have traveled upto CIT(A) and the Tribunal - Held that:- In present case, what CIT(A) is attempting to do is that under the guise of provisions of section 250(4), he is trying to act as if he is the administrative CIT and as such has got revisionary powers. In the guise or order passed u/s 250(4), CIT(A) is trying to even reopen the completed assessments of other assessees which have reached finality to the level of the Tribunal which is not permissible under law. We may observe that even administrative CIT by exercising powers u/s 263, is not permitted to direct the AO to revise the assessment by adding the income of other assesses whose assessments are either quashed or additions have not only been deleted by his predecessor but which were confirmed by the Tribunal also. CIT(A) has no power to find out new source of income which was not the subject matter of original assessment. If any part of the income has escaped assessment, it is the jurisdiction of the administrative CIT u/s 263 and not of CIT(A). In the impugned order, CIT(A) exceeded his jurisdiction and it appears that the orders have been framed by assuming the revisionary jurisdiction of Administrative Commissioner u/s 263 which is not permissible under the Act. Order of the CIT(A) passed u/s 250(4) is set aside and first appellate authority is directed to decide the appeals on merits.
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