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2013 (11) TMI 666 - AT - Income TaxPower of CIT(A) to give directions to AO for rectification when no appeal is filing u/s 246A against the order u/s 200A - computerized intimation u/s 200A – short deduction / short payment/ late payment and interest thereon. – Held that:- Since no appeal is provided u/s 246A against the intimation issued u/s 200A, therefore, Ld. CIT (A) having so held could not have given any direction. An Appellate Authority derives its jurisdiction from statutory provisions and, therefore, can act only as per provisions of law bestowing power upon him. If no such power is there, he cannot give any direction. - Decided in favor of revenue.
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