TMI Blog2019 (3) TMI 532X X X X Extracts X X X X X X X X Extracts X X X X ..... has also clarified that the power of the appellate commissioner does not include the power to set aside the assessment. In our considered opinion, action of the first appellate authority has no sanction of law as powers of the CIT(A) have been set out in section 251 of the Act. The CIT(A) has more power to send the matter back to the file of the AO for making fresh decision on the issue. Once the assessment order was quashed the CIT(A) has transgressed the power given to him u/s 251(1) of the Act by giving direction to the AO to take action u/s 147/148 of the Act. Such directions are uncalled for and deserve to be expunged from the findings of the first appellate authority. We accordingly direct the AO to read the order of the first app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s 147/148 of the Act. 4. The appellants contend that while directing to AO to initiate proceedings u/s 147/148 of the Act, yhe CIT(A) has exceeded his jurisdiction u/s 250/251 of the Act. 5. Briefly stated, the facts of the case are that the assessment has been framed u/s 153C r.w.s 143(3) of the Act and additions were made on account of alleged accommodation entries provided by the appellant to Shri Ajay Sharma and Shri Pankaj Sharma. Since this fact came to the notice of the Revenue on the basis of search and seizure operations and enquiries, notice u/s 153C of the Act was issued. The appellants filed the respective returns of income. Assessment was completed after making addition on account of deposits found in the bank account ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n any proceeding under this Act by way of appeal, reference or revision. It is the say of the ld. DR that since the assessment order was quashed u/s 153C of the Act, there is no error or infirmity in the order of the CIT(A) in directing the AO to take action u/s 147/148 of the Act. 9. We have given thoughtful consideration to the orders of the authorities below. It is not in dispute that the assessment order framed u/s 153C of the Act was quashed by the first appellate authority. Before the amendment by Finance [No. 2] Act, 2014 the provisions of section 251 read as under: In disposing of the appeal, the Commissioner (Appeals) as the case may he, has following powers : (i) to confirm, reduce, enhance or annual the assessment ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for making fresh decision on the issue. Once the assessment order was quashed the CIT(A) has transgressed the power given to him u/s 251(1) of the Act by giving direction to the AO to take action u/s 147/148 of the Act. Such directions are uncalled for and deserve to be expunged from the findings of the first appellate authority. We accordingly direct the AO to read the order of the first appellate authority without direction to take action u/s 147/148 of the Act. 13. Before parting, the ld. DR in support of his claim that the provisions of section 151 of the Act squarely apply, has relied upon various judicial decisions. We have carefully considered all the judicial decisions relied upon by the ld. DR. We find that all the decisions rel ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
