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2009 (12) TMI 52 - HC - Income TaxPower to reviser the assessment order – Section 263 – power of the commissioner - The assessee filed her return of income on 15.12.2004 admitting a total income of Rs.7,77,440/- for the assessment year 2004-05. The same was processed under Section 143(1) of the Income Tax Act on 20.06.2005. Thereafter, the case was taken up for scrutiny and the regular assessment under Section 143(3) was completed on 20.11.2006, determining the total income at Rs.8,02,440 - By exercising the power under Section 263 of the Income Tax Act, 1961, the Commissioner of Income Tax (Appeals), Chennai VI, has set aside the order passed by the Assessing Officer and further directed the Assessing Officer to pass a fresh assessment order by following the procedure contemplated under Section 50 C (2)(b) of the Income Tax Act. – held that - Remanding the matter, the Commissioner of Income Tax (Appeals) ought not to have given a specific direction to complete the assessment in a particular manner. Further, the Tribunal has only set aside the above said direction by which the Assessing Officer was directed to complete the assessment by following Section 50 C (2)(b) of the Act – No power to CIT to direct the assessing officer to make assessment in a particular manner – decided against the revenue
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