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2024 (3) TMI 309 - ITAT DELHIRectification u/s 154 - Chargeability of interest u/s 234B and 234C - income returned u/s 115JB - assessment order framed u/s 153A held as barred by limitation by the CIT(A) - while giving appeal effect to the CIT(A)'s order, the Assessing Officer introduced a new issue of charging interest under sections 234B and 234C, which was not part of the original assessment or appeal. - HELD THAT:- There is no dispute that while giving appeal effect the Assessing Officer introduced a new issue of charging of interest which was never there in the earlier orders of the appellate authority. Therefore, we fail to understand how the AO can assume jurisdiction for introducing a new issue while giving appeal effect to the order of the appellate authority. AO processed the revised return on 31.03.2010 u/s 143(1) of the Act wherein he charged interest u/s 234B and 234C of the Act. This intimation was challenged before the ld. CIT(A) who set aside the order holding that after section 143(3) of the Act, section 143(1) cannot be done and the Revenue was not in appeal. Therefore, this order has attained finality. Subsequently, after search assessment u/s 153A of the Act was completed vide order dated 31.03.2015 which was rectified u/s 154 on 16.01.2017 and income was assessed u/s 115JB - In this rectification also, no interest was charged u/s 234B and 234C of the Act. Appeal against the order u/s 153A of the Act on account of additions made in normal income was deleted by the ld. CIT(A) vide appellate order dated 31.03.2017. The appeal effect was given vide order dated 06.07.2017. Now the Assessing Officer wants to rectify this order giving appeal effect by introducing a new issue of charging interest u/s 234B and 234C of the Act. Thus Assessing Officer has exceeded his jurisdiction by rectifying appeal effect order for charging interest u/s 234B and 234C of the Act when the same was not material issue in order u/s 153A of the Act and also not in appellate order of the ld. CIT(A). No reason to interfere with the findings of the ld. CIT(A). Revenue appeal dismissed.
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