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2019 (2) TMI 1955 - AT - Income TaxRectification of mistake u/s 254 - CIT-A jurisdiction as contemplated in provisions u/s.251(1)(a) - HELD THAT:- CIT(A) disposed off all the grounds of appeal with a direction to verify the claim and delete the addition if found to be correct or decide as per law, without giving any independent finding, this in our view amounts to exceeding the jurisdiction as contemplated in provisions u/s.251(1)(a) - In the case of CIT v. Premkumar [2017 (10) TMI 1009 - KERALA HIGH COURT] as held that Appellate commissioner might confirm, reduce, enhance or annul assessment but he could not refer case back to AO for making the fresh assessment nor could he direct the Assessing Officer to decide in accordance with his directions. Since the Ld. CIT(A) directed the AO to verify the claim and allow in accordance with law or in accordance with her directions, in our view, she travelled beyond the scope of the provisions u/s.251(1)(a) - respectfully following the above decision, we set aside the order of the Ld.CIT(A) and restore all the issues to the file of the Ld. CIT(A) for denovo adjudication. Since we have restored all the issues in appeal of the assessee to the file of the Ld. CIT(A) the issues raised in the grounds of appeal by the Revenue also restored to the file of the Ld. CIT(A) for denovo adjudication.
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