TMI Blog2011 (9) TMI 1042X X X X Extracts X X X X X X X X Extracts X X X X ..... by the DCIT is erroneous in as much as prejudicial to the interest of the revenue. 3. That the observations of the CIT in setting aside the order with the directions to be done denovo as per Section 14A read with rule 8D are against the provisions of law. 4. That it has been ignored that the Addl.CIT passed the order after due application of mind. 5. That in any case the order of the CIT-1 passed u/s 263 is against the law and deserves to be quashed. 6. That the appellant craves leave for permission to add, amend or alter any ground of appeal at the time of hearing. 2. A perusal of the above Grounds of Appeal from Sr.No. 1 to 5, reveals that such Grounds of Appeal revolve around and are against the order passed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d order passed by the CIT, indicating indirect expenditure, on H.O. and administrative expenditure considered by the CIT. The ld. DR asserted that the order of the CIT and the relevant provisions discussed therein should be considered in their proper perspective. Ld. DR placed reliance on the following decisions : 1. Malabar Industrial Co.Ltd. V CIT, 243 ITR 83 (S.C) 2. CIT V Pushpa Devi, 173 ITR 445 (Patna) 3. Addl.CIT V Mukur Corporation 111 ITR 312 (Guj) 4. Swarup Vegetable Products Ind.Ltd. V CIT 187 ITR 412 (All) 5. Thalibai F.Jain others V ITO Anr 101 ITR 1 (Kar) 6. Tejinder Singh Makkar V ACIT 61 ITD 57 (ITAT Mum-TM) 7. Rampyari Devi Saroogi V CIT 67 ITR 84 (S.C) 8. CIT V MacMilla ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the assessee u/s 263 of the Act, indicating that the issue never came to the mind of the AO. Consequently, the AO failed to apply his mind and accordingly did not make any enquiry in the matter. 9. The ld. AR placed reliance on the decision of the Delhi High Court in the case of CIT V Ashish Rajpal (supra). A perusal of the ratio laid down by the Hon'ble Delhi High Court reveals that the fact situation of the case relied upon by the ld. AR is materially different and distinguishable. In the case relied upon, the issue involved was violation of natural justice by the revisionary authority. No such issue is involved in the present case. Consequently, the reliance on the decision of the Hon'ble Delhi High Court by the ld. AR is m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and after appreciation of the submissions filed by the assessee held that the impugned assessment order falls under the provisions of Section 263 of the Act. Consequently, the impugned assessment order was set aside by the CIT with the direction to make fresh assessment in accordance with the provisions of Section 14A of the Act and rules laid down thereunder. 13. The AO, from the first step of framing the assessment by way of issue of requisite statutory notices to the ultimate step of signing the assessment order, did not conceive the issue of applicability of the provisions of Section 14A of the Act. The AO has not issued any questionnaire evidencing the discernibility of the issue of applicability of the provisions of Section 14A ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
