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2015 (2) TMI 207 - HC - Income TaxRecovery proceedings - Whether in the facts and circumstances of the case, the up-holding of the addition made by the Assessing Officer on issues not pending on the file of the Assessing Officer is legally sustainable? - Held that:- Mere fact that the appeal is pending before the Commissioner of Income Tax (appeals) after the orders of the Tribunal does not oust the jurisdiction of the Assessing Officer to initiate recovery proceedings on the basis of the order passed by it. However, such recovery proceedings shall be subject to final decision in appeal by the Commissioner of Income Tax (Appeals) or thereafter. Therefore, the additions made by the Assessing Officer would be deemed to be final till such time the same are set aside in appeal. No substantial question of law arises for consideration; hence, the appeals are dismissed.
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