2015 (7) TMI 1323

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.... ORDER PER GARASIA, J.M. The appeal by the Revenue and cross objection by the assessee are directed against the order of CIT(A), Raipur dated 30.01.2013 for the assessment year 2009-10. 2. The assessee is a Private Limited Company. The return of income was filed u/s 153A. The assessment was completed u/s 153A read with Section 143(3) of the Income-tax Act, 1961, and the total income was assess....

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....erein it is held that the appellate authority exercises the power if found to hear ITO or his Representative. Our view is supported by the following judicial pronouncements: i) In the case of CIT v. B.N. Bhat tachargee and another, reported in 118 ITR 461 (relevant pages 477 and 478) wherein their Lordships have held that : "The appeal does not mean merely filing of the appeal but effectivel....