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2015 (7) TMI 355 - AT - Income TaxValidity of CIT's order passed u/s.251(1)(c) - appeal preferred before the CIT(A) is against the order of assessment i.e., re-assessment u/s.147 - whether CIT(A) in his wisdom specifically mentioned clause 251(1)(c), which does not apply to the proceedings pending before him? - Held that:- CIT(A) has not adjudicated the issue at all in its correct perspective. While adjudicating the issue, it is his duty to examine the facts, verify the applicable law and give a decision based on facts and provisions of law. He cannot shirk his responsibility and direct the Assessing Officer to examine the issues and decide appeal accordingly. As rightly contended by the Revenue, the Assessing Officer does not have the power to re-visit the assessment again and cannot gain the power from the order of CIT(A), which is not according to the provisions of Income Tax Act, 1961. In view of this, we have no hesitation in setting aside the order of CIT(A) and restore the appeal to the file of CIT(A) to consider it afresh and pass appropriate order on merits after examining assessee's contentions. He should also give a finding whether the assessment was re-opened within four years or after four years and if so, should analyze the applicable case law and the provisions of the Act to give a finding whether assessment order can be upheld or not? If required, he should also give a finding in the merits on the additions made by Assessing Officer. With these observations, appeal before the CIT(A) is restored by setting aside the impugned order of the CIT(A). - Decided in favour of assessee and revenue for statistical purposes.
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