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2013 (12) TMI 845 - JHARKHAND HIGH COURTPower of CIT(A) to reopen the assessment and enhance the income liable to tax u/s 251(1)(a) during appellate proceedings - Held that:- It is seen that the CIT (Appeals) had not only stated to reopen the assessment in which the appeals are pending but also for the assessment in which either no appeal is pending or already stands disposed. In our considered view, the impugned show cause notices seeking to reopen the assessment in respect of all the years seems to be in excess of the power of the CIT (Appeals) under Section 251(1)(a). Since the CIT (Appeals) has expressed doubts that the petitioner is not a company and is seeking to reopen assessment of the petitioner-company over the years, we are of the view that the impugned show cause notices are in excess of jurisdiction and are liable to be quashed. However, it is open to the CIT (Appeals) to issue a fresh show cause notice in accordance with law. - Writ petition allowed - Decided in favor of assessee.
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