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2013 (3) TMI 516 - HC - Income TaxValidity of Assessment U/s 143(3) read with section 154 passed by successor AO - Held that:- The Tribunal by its judgement dated 17 February 2010 set aside the order of the Commissioner of Income-tax (Appeals) and restored the assessment proceedings back to the Assessing Officer for a fresh examination. In this view of the matter, once the Assessing Officer had given effect to the order of the Tribunal, his successor in office had no jurisdiction to pass a fresh order dated 27 December 2011. The impugned order dated 27 December 2011 in fact reflects an awareness of the Assessing Officer of the earlier order which was passed in order to give effect to the order of the Tribunal. The Assessing Officer in the table which has been extracted earlier has in his computation commenced with a total income as computed in the order of the Assessing Officer dated 27 December 2010 (viz., a loss of Rs.16.82 crores). The Assessing Officer has not purported to exercise the jurisdiction under section 154. Once effect was given to the order of the Tribunal by the passing of an order under section 254 on 27 December 2010, that order could have been modified or set aside only by following a procedure which is known to the Income-tax Act, 1961. What the Assessing Officer has done by the impugned order is to conduct a substantive review of the earlier order dated 27 December 2010 which was clearly impermissible. - Decided in favor of assessee.
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