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2021 (8) TMI 557 - AT - Income TaxValidity of order of AO - AO has failed to make the addition on those issues for which the Tribunal has set aside the appeal to the file of the AO and AO has made altogether different additions and thus exceeded his jurisdiction - HELD THAT:- Undisputedly the additions made in the set aside assessment order passed under section 144 read with section 254 of the Act dated 27.11.2018 were totally different than what have been restored by the tribunal to the file of the AO vide order [2018 (3) TMI 1929 - ITAT MUMBAI]. In our opinion the order of Ld. CIT(A) is not correct and the appellate order is not sustainable on the ground that AO have made all new additions than what have been restored to the file of the AO by the Tribunal. AO jurisdiction to make assessment with regard to the issues which are referred to the AO by the tribunal is very limited and confined to the set aside issues and AO has no power to add any other amount other than what has been restored. If the AO does so he exceeds the jurisdiction which he is not empowered under the law. Thus we are inclined to set aside the order of Ld. CIT(A) and hold that order passed by the AO is invalid and void ab-initio.
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