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2021 (6) TMI 892 - AT - Income TaxReopening of assessment u/s 147 - additional depreciation u/s. 32(1)(iia) disallowed - HELD THAT:- CIT(A) has no power to give directions to the AO to reopen the assessments for the assessment years which are not before him. We also do not find any direction given by the ld. CIT(A) in his order for AY 2009-10. The ld. CIT(A) applied the ratio of the judgement of the Hon'ble Supreme Court in the case of Rama Bai [1983 (9) TMI 323 - SUPREME COURT] and deleted the interest added in the AY 2009-10. The other assessment years were not before him i.e. AY 2005-06 and 2006-07. The proposition of law laid down in the case law referred above is that the ld. CIT(A) has no power under the provision of law to give direction to the AO for reopening of assessment. Thus the reasons recorded for reopening of assessments is bad in law. Appeals of the assessee are allowed.
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