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2013 (11) TMI 807 - AT - Income TaxJurisdiction of CIT(A) - Power to set aside the assessment and refer the case back to the AO for making a fresh assessment - Held that:- Proceedings u/s.201(1) of the Act cannot be said to be akin to proceedings for assessment in the context of Sec.251(1)(a) of the Act - Sec.246A of the Act which provides for what orders are appealable draws a distinction between an order of assessment and an order u/s.201(1) of the Act - The CIT(A) in the impugned order has applied the said principle and concluded that the respondent herein cannot be treated as an ‘assessee in default’ u/s. 201 of the Act and consequently interest levied, where the deductee has filed returns and declared the payments received from the deductor in their returns of income and paid taxes thereon. By doing so, the CIT(A) is not referring the case back to the AO for making a fresh assessment. The CIT(A) has laid down the basis on which the quantum of money in respect of which the Assessee should be treated as an “Assessee in default”. What the AO has to do in the set aside proceedings is merely calculation of the tax for which the respondent can be treated as an “Assessee in default” - provisions of section 251(1)(a) of the Act are not attracted and in any event, the directions given by the CIT(A) cannot be equated with an order setting aside the assessment and referring the case back to the AO for making fresh assessment - Decided against Revenue.
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