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2016 (9) TMI 703 - GUJARAT HIGH COURT

2016 (9) TMI 703 - GUJARAT HIGH COURT - TMI - Revision u/s 263 - Whether the ITAT has erred in not considering that no appeal is maintainable before CIT(A) against the order passed by the A.O. under the provisions of Section 143(3) read with Section 263 of the Act when the assessee has not filed the appeal against the order u/s. 263 of the Act? - Held that:- It is undoubtedly true that if in the revisional order, the Commissioner has made any conclusive remarks or given directions which would fi .....

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in mind the observations made by the Commissioner in the revisional order. In such a situation, when the Assessing Officer is not merely giving effect to the order of the Commissioner but is re-framing the assessment in accordance with law, his order is always open to challenge by the assessee on merits. The assessee need not question the authority of the Assessing Officer to pass such order. He accepted the revisional order and its directions participated in the fresh assessment proceedings and .....

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AV G DESAI, ADVOCATE ORAL ORDER (PER : HONOURABLE MR.JUSTICE AKIL KURESHI) 1. Leave to amend by substituting the questions of law framed. 2. In the present form the Revenue suggests following questions for our consideration while challenging the judgement of Income Tax Appellate Tribunal dated 30.11.2015: a. Whether in the facts and in the law the ITAT is justified in deleting the addition of ₹ 73,23,998/- added by the A.O. On account of under valuation of closing stock? b. Whether in the .....

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Act when the assessee has not filed the appeal against the order u/s. 263 of the Act? 3. We would first advert to question D. The facts, in this respect, were that the Assessing Officer framed the assessment under Section 143(3) of the Act which was taken in revision by the Commissioner in exercise of powers under Section 263 of the Act. The Commissioner by an order dated 28.11.2008 came to the conclusion that the Assessing Officer had accepted several claims of the assessee without proper inqui .....

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de the assessment and directed the Assessing Officer to verify the said issues and make a de novo assessment. 4. Pursuant to such direction, the Assessing Officer passed a fresh order of assessment dated 02.12.2009, in which, he made various additions. This order of assessment was challenged by the assessee before the Commissioner (Appeals), in which, the assessee strongly contested various additions made by the Assessing Officer. The Commissioner allowed the appeal and deleted all additions on .....

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against the consequential order passed by the Assessing Officer giving effect to the revisional order. It is undoubtedly true that if in the revisional order, the Commissioner has made any conclusive remarks or given directions which would finally decide the rights of the parties, the assessee without challenging such findings, cannot dispute the same when it comes to the Assessing Officer giving effect to such directions. However, if the order of the Commissioner merely remanding the proceedin .....

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