Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2017 (11) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (11) TMI 317 - AT - Income TaxReopening of assessment - whether once the reassessment found to be illegal, no liberty can be given to initiate fresh reassessment? - Held that:- CIT(A)is not empowered to direct the AO for making fresh assessment. Therefore, we modify the order of the Ld. CIT(A). The liberty as given by the Ld. CIT(A) to the AO for making fresh reassessment is held to be not within the power of the Ld. CIT(A) u/s 251. Accordingly, same is hereby quashed. Thus, Ground no. 1 to 2 of this order is allowed in the terms as stated herein before.
|