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2022 (1) TMI 93 - AT - Income TaxExemption u/s 11 - intimation passed u/s 143 (1) - appellant submits that intimation u/s 143(1) merges with order u/s 143(3) and hence the appeal against intimation u/s 143(1) becomes infructuous - HELD THAT:- Appeal before CIT (A) was against an intimation passed u/s 143 (1) of the act. Subsequently the assessment order u/s 143 (3) of the act has also been passed. In assessment order u/s 143 (3) of the act the assessee has been granted benefit of accumulation of total income. Therefore, the directions now issued by the learned CIT -A , after passing of the order by the learned assessing officer u/s 143 (3) of the act, (which was not subject matter of appeal before CIT (A)), will tantamount to giving direction to the assessing officer in the order passed u/s 143 (3) of the Act. Ld CIT (A) does not have any authority to give direction in orders which were not before him. Even otherwise the assessee has already filed such forms before the due date of filing of the return of income and is in conformity with the provisions of Section 11 (2) (C) of the act. Therefore, we do not find any reason for the learned CIT - A to give any such direction to the learned assessing officer. - Decided in favour of assessee.
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