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2022 (4) TMI 1170 - AT - Income TaxReopening of assessment u/s 147 - Notice beyond four years from the end of the relevant assessment years - year of taxability of the interest income asl ong back there was some civil dispute of the assessee on account of that it had received an arbitration award, who directed payment of interest also - HELD THAT:- As decided in assessee own case [2021 (6) TMI 892 - ITAT KOLKATA] we hold that the ld. 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. Appeal of assessee allowed.
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