2009 (11) TMI 416

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..... ent, set aside the order of the Commissioner (Appeals) holding that the assessment having been revised in terms of order issued under section 263 of the Act, the appeal therefrom was not maintainable. Held that- it was the duly of the Tribunal to consider the order of the Commissioner (Appeals) on the merits and decide the appeal on every ground raised. Therefore, the Tribunal was to issue notice .....

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..... the Commissioner through orders issued under section 263 of the Income-tax Act, 1961 (for short "the I. T. Act") vide annexure B the order of the Commissioner of Income-tax. When the revised order was issued by the Assessing Officer pursuant to the above order of the Commissioner of Income-tax, the assessee challenged the same before the first appellate authority who allowed the appeal substantial .....

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..... he appellant/assessee pointed out that the order issued by the Commissioner of Income-tax under section 263 is an open remand and he has made certain observations and doubted the correctness of the finding made by the assessing authority. After making certain observations about the finding of the Assessing Officer in the original assessment, he remanded the case for assessment to the Assessing Off .....

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..... an opportunity to the assessee and he is free to restore the original assessment partly or in full even after the order issued under section 263. Such an order issued by the Assessing Officer after a remand order issued under section 263 is again liable to be revised under section 263, if the revised order is again prejudicial to the Revenue. If the assessee has any grievance, it is open to the a .....

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..... al, we direct the assessee to enter appearance before the Tribunal, if the assessee wants to be heard in the appeal. The Tribunal is directed to issue notice to the assessee as well as the Department and dispose of the appeal within a period of four months from the date of receipt of a copy of this judgment. 5. The income-tax appeal is disposed of with the above direction. - - TaxTMI - TMITax .....

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