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2014 (11) TMI 60 - HC - Income TaxUnexplained investment u/s 69B - Spreading over of additions to various assessment years – Held that:- The Tribunal was of the view that CIT (A) did not have any power for giving direction for another year, in Rajinder Nath Versus Commissioner of Income-Tax, Delhi [1979 (8) TMI 3 - SUPREME Court] it has been held that the expressions "finding" and "direction" are limited in meaning - A finding given in an appeal revision or reference arising out of an assessment must be a finding necessary for the disposal of the particular case, that is to say, in respect of the particular case assessee and in relation to the particular assessment year - To be a necessary finding, it must be directly involved in the disposal of the case - the expression "direction" in s.153(3)(ii) of the Act, it must be an express direction necessary for the disposal of the case before the authority or Court - when assessee himself claims that the construction was spread over to two to three years, the finding of the CIT(A), if any, made for unexplained cost of construction, has to spread over to such years, is nothing but a finding which is necessary for disposal of the case. Applicability of Section 153(3)(ii) - Whether observation of the Tribunal was a direction necessary for disposal of the appeal - CIT(A) held that addition made by the AO was not based on any evidence found during search and, after giving such a finding, directed the AO to reopen the assessment for given AYs - neither assessments were based on any search, nor can it be said that CIT(A) had enlarged the scope of appeals by giving a direction to split the unexplained investment on cost of construction to the period of construction – thus, no substantial question of law arises for consideration – Decided against revenue.
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