2006 (9) TMI 125 - GAUHATI HIGH COURT - Income Tax

Head Note / Extract:
Jurisdiction by the Commissioner under section 263 - Commissioner of Income-tax, directing the jurisdictional Assessing Officer to work out the deductions under sections 80HH and 80 - petitioner was served with the notice u/s 263 issued by the Commissioner mentioning that the Assessing Officer had allowed excess deduction to it thereby rendering the assessment erroneous and as such prejudicial to the interests of the Revenue - direction in the form issued by the Commissioner has the effect of predetermining the issue so much so that the proceeding before the Assessing Officer would be reduced to a formality - Assuming that the course sanctioned in the provisos to sections 80HH(6) and 80-I(8) is adoptable in the instant case, the direction specifying the mode to be inflexibly observed by the Assessing Officer cannot be judicially countenanced, the same being in excess of the powers scrutable in section 263 – order of commissioner is set aside