TMI Blog2020 (6) TMI 648X X X X Extracts X X X X X X X X Extracts X X X X ..... that the assessment has to be framed de novo by a competent Officer either ACIT/DCIT. By virtue of this order of Tribunal, the order of the AO which is sought to be rectified in the proceedings u/s. 154 of the Act is no longer in existence and even on this ground, the proceedings u/s. 154 of the Act are thoroughly misconceived, and in our view, deserves to be quashed. Thirdly, it was also brought to our notice by the ld. counsel for the assessee that pursuant to the order of the Tribunal, the ACIT, Circle 4(3)(1), Bangalore has passed an order u/s. 254 of the Act r.w.s. 143(3) dated 30.12.2017 determining the total income of assessee. By virtue of this order of assessment, the previous determination of total income and tax payable no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s, etc. For the AY 2009- 10, the assessee filed a return of income in response to notice u/s. 142(1) dated 17.3.2010 declaring total income of ₹ 3,42,45,991. The assessee filed a revised return of income on 31.3.2010 declaring total income of ₹ 1,27,50,047. An order of assessment dated 17.10.2011 was passed by the ITO, Ward 4(3), Bangalore. The assessee challenged the order of assessment before the CIT(Appeals). By an order dated 17.10.2011 the CIT(Appeals) confirmed the order of AO. The assessee preferred appeal against the order of CIT(A) in ITA No.631/Bang.2013. The Tribunal by its order dated 23.9.2016 held that the ITO, Ward 4(3) did not have jurisdiction over the case of assessee and that the competent Officer was ACIT/DCI ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 9,40,423 Total Tax and Interest payable 52,74,166 Less: Tax paid 1,00,00,950 Balance refundable 47,26,784 Add: Interest u/s. 24A 13,86,268 Total tax and interest refundable 61,13,052 Rounded off u/s. 288B 61,13,050 5. The AO thereafter passed an order u/s. 154 of the Act dated 6.4.2017 in and by which he observed that as per the CBDT Instruction No.1725 dated 22.8.2016 whereby the CBD ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 633 Interest* 234A 30,57,336 234B 1,54,96,205 234C 1,60,348 Total Interest 1,87,13,889 Less: Tax Collected 1,00,00950 Balance Tax Collectible 5,96,68,572 * Interest computed only till 26.12.2013 7. This order is based on the computation after giving effect to CIT(A) s order dated 14.3.2013. The reason given for passing this order was that the demand as determined in the order dated 6.4.2017 was incorrect and hence was being rectified by order dated 28.4.2017. 8. Aggrieved by the two orders pass ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iginally assessed may be included and the demand be raised accordingly subject to rectification on completion of fresh assessment on those points. The demand relating to the points on which the assessments has been remanded should not be enforced and should be kept in abeyance tilt the fresh order on those points is passed and the demand is rectified accordingly. The Board desires that this practice should be uniformly followed in all charges. 10. A bare perusal of the aforesaid Instruction would show that it is only applicable to order giving effect to the order of the first appellate authority viz., the CIT(Appeals). By virtue of amendment to the provisions of section 251 of the Act w.e.f. 1.6.2001, the first appellate authority do ..... X X X X Extracts X X X X X X X X Extracts X X X X
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