TMI Blog2012 (8) TMI 1084X X X X Extracts X X X X X X X X Extracts X X X X ..... king proper approval of the superior authorities as per the law by invoking the provisions of section 150 of the Act , are wholly illegal. 2. BECAUSE the CIT(A) having himself found that reasons recorded (by the Assessing Officer) are not germane to valid initiation of proceedings under section 147, the direction as aforesaid are in excess of and even amounts to improper exercise of jurisdiction vested in the First Appellate Authority, under section 150 of the Act , and the same deserves to be quashed. 3. BECAUSE even on the basis of 'revised return' filed by the appellant , which has been held to be non-est direction for re-initiation of proceedings under section 147 could not have been given by the CIT(A) ; as the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (A) to the Assessing Officer to reinitiate proceedings under section 148 of the Act by recording proper reasons and after seeking proper approval of the superior authorities are not in accordance with law. Therefore, the order relating to the direction of the ld. CIT(A) to the Assessing Officer be set aside. 4. The ld. D.R., on the other hand, has submitted that this appeal was decided by the ld. CIT(A) in favour of the assessee by knocking down the reopening of the assessment. Therefore, the assessee has no jurisdiction to file the present appeal. 5. Having given a thoughtful consideration to the rival submissions and from a careful perusal of record, we find that an appeal was filed before the ld. CIT(A) against reopening of assessm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he sake of reference, we extract the provisions of section 251 of the Act as under:- Powers of the Commissioner (Appeals). 251. (1) In disposing of an appeal, the Commissioner (Appeals) shall have the following powers- (a) in an appeal against an order of assessment, he may confirm, reduce, enhance or annul the assessment. 6. Since the ld. CIT(A) is not empowered to issue direction to the Assessing Officer after annulling the assessment to frame the assessment in a particular manner, the direction by the ld. CIT(A) to the Assessing Officer is beyond his jurisdiction. Therefore, the direction so given by the ld. CIT(A) is uncalled for and we accordingly set aside the order of the ld. CIT(A) passed in this regard. 7. In the resul ..... X X X X Extracts X X X X X X X X Extracts X X X X
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