TMI Blog2015 (8) TMI 53X X X X Extracts X X X X X X X X Extracts X X X X ..... of the present case. First and foremost, Section 292B of the Act cannot be read to confer jurisdiction on the AO where none exists. The said Section only protects return of income, assessment, notice, summons or other proceedings from any mistake in such return of income, assessment notices, summons or other proceedings, provided the same are in substance and in effect in conformity with the intent of purposes of the Act. Learned counsel appearing for the Revenue has been unable to point out any mistake or omission in the AOs order dated 19th November, 2010. The issue involved is not about a mistake in the said Order but the power of the AO to pass the Order. Clearly, the said Order is not in accordance with provisions of the Act, as the A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y, 2013 passed by the Commissioner of Income Tax (Appeals) ['CIT(A)'], which had allowed the appeal filed by the Assessee against the Assessment Order dated 19th November, 2010 passed by the Assessing Officer ('AO') under Section 254 read with Section 143(3) of the Act for the Assessment Year ('AY') 1998- 99. The CIT(A) accepted the contention that the said Assessment Order dated 19th November, 2010 was without jurisdiction as the AO had already passed an Assessment Order under Section 254 read with Section 143(3) of the Act for the AY 1998-99 on 21st January, 2010. The CIT(A) held that the said Assessment Order dated 21st January, 2010 for AY 1998-99 had attained finality and thus, the AO had no jurisdiction to pass ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nds that the order dated 20th January, 2010 was a mistake, as the AO had not implemented the directions of the Tribunal to re-examine the nature of relevant expenditure incurred by the Assesse. He submitted that, subsequently, the AO rectified the said mistake by once again passing an order on 19th November, 2010. Mr Sawhney contends that the Tribunal erred in not examining the issues on merits and failed to consider that the order dated 19th November, 2010 was passed to implement the directions issued by the Tribunal by its order dated 31st July, 2009. He also referred to Section 292B of the Act and submitted that by virtue of the said Section, any mistake in the Assessment Order was liable to be overlooked if the order subserved the purpo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rd the counsel for the parties. 9. The Tribunal had upheld the view that the AO's order dated 20th January, 2010 had given effect to the directions of the Tribunal contained in the order dated 30th July, 2009 and in the circumstances, the assessment proceedings relating to the AY 1998-99 had attained finality. The Tribunal held that once the Assessment Order had attained finality, it could not be disturbed or reopened unless fresh proceedings were initiated and action was taken under Section 148/154/263 of the Act. The Tribunal was of the view that it was not open for the AO to suo moto pass another Assessment Order for the same AY. We find no infirmity with this view. Clearly, once the assessment proceedings have been finalised, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sts. The said Section only protects return of income, assessment, notice, summons or other proceedings from any mistake in such return of income, assessment notices, summons or other proceedings, provided the same are in substance and in effect in conformity with the intent of purposes of the Act. Learned counsel appearing for the Revenue has been unable to point out any mistake or omission in the AOs order dated 19th November, 2010. The issue involved is not about a mistake in the said Order but the power of the AO to pass the Order. Clearly, the said Order is not in accordance with provisions of the Act, as the AO has no power to frame the assessment in respect of an AY which has already been finalised and concluded. The language of Secti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n administrative order. The power of the ITO is to make assessment under section 143 or 144. It is that assessment which is the subject-matter of appeal. The appellate authority, on an appeal against an order of assessment has power to confirm, reduce, enhance or annul the assessment or to set aside the assessment and refer the case back to the ITO for making a fresh assessment in accordance with the directions given by such authority (section 251). Evidently the effect of an appellate order is that the assessment either stands confirmed, reduced or enhanced or it stands annulled or set aside. In case of confirmation, reduction or enhancement the original order of assessment stands modified to the extent of the directions given by the appel ..... X X X X Extracts X X X X X X X X Extracts X X X X
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