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2018 (7) TMI 1471 - AT - Income TaxReopening of assessment - Addition u/s 2(22)(e) - jurisdiction of the ld. CIT(A) u/s 251 - Held that:- The subject matter of appeal before the CIT(A) was in respect of the appellant and was confined to the additions made u/s 2(22)(e) of the Act in the hands of the appellant. Once the CIT(A) was convinced that the additions made by the AO are not justified in the hands of the assessee and once he has deleted the additions from the hands of the assessee, the matter should have ended there. But, ironically, the CIT(A) proceeded further in directing the AO to make the additions in the hands of some other persons and such directions are beyond the powers vested upon the CIT(A) u/s 251 of the Act. Such directions are uncalled for and deserve to be expunged from the findings of the CIT(A). Drawing support from the ratio laid down by the Hon’ble Supreme Court in the case of ITO Vs. Murlidhar Bhagwan Das [1964 (1) TMI 5 - SUPREME COURT] we direct the AO to read the order of the first appellate authority without direction to take action u/s 147/148 of the Act. DR reliance upon the provisions of section 150(1) is misplaced in as much as section 150(1) of the Act contains the provisions for cases where assessment is in pursuance of an order of appeal etc. This section does not permit the first appellate authority to pass orders on issues which were never the subject matter of appeal before him. - Decided in favour of assessee
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