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2022 (11) TMI 652 - AT - Income TaxValidity of order of CIT(A) deleting the additions made the AO - AO passed the order as per the direction of CIT in the revision order u/s 263 by CIT - disallowance made by the AO beyond the scope of direction given by the CIT - HELD THAT:- Hon’ble Gujarat High Court in the case of CIT vs. D.N. Dosani. [2005 (10) TMI 35 - GUJARAT HIGH COURT] has observed that the powers of the AO is confined to items for which revisional directions have been given and the AO is not entitled to consider any other item afresh for making additions under guise of framing fresh assessment in pursuance of revisional directions. The same view has been echoed in plethora of other judicial precedents, many of which has been noticed by the CIT(A) as well. We are thus not inclined to reiterate the sacro sanct principles. The action of the CIT(A) in reversing the additions made by AO wholly unconnected to the directions given in revisional order is thus in consonance with law delineated in judicial precedents and hence does not warrant any interference. We thus see no merit in the appeal of the Revenue.
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