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TMI Blog2022 (1) TMI 875X X X X Extracts X X X X X X X X Extracts X X X X ..... PER KULDIP SINGH, JUDICIAL MEMBER : Appellant, M/s. Globe Agencies (hereinafter referred to as 'the assessee') by filing the present appeal sought to set aside the impugned order dated 20.09.2017 passed by the Commissioner of Income-tax (Appeals)-25, New Delhi under section 154/143(3) of the Income-tax Act, 1961 (for short 'the Act') on the grounds inter alia that :- "On the facts and in th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y paid to the partner and assessed the total income at Rs. 73,62,490/-. 3. Assessee carried the matter before the ld. CIT (A) by way of filing an appeal against the order u/s 154/143(3) of the Act who has allowed the appeal but given direction to the AO to proceed against the assessee u/s 147/148 read with section 150 of the Act. Feeling aggrieved by the directions issued by the ld. CIT (A), the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Hon'ble Allahabad High Court in case of CIT vs. Atul Engg. Udyog TC-609-HC-2014(All.) and order passed by coordinate Bench of the Tribunal in case of M/s. GI Power Corporation Ltd. vs. DCIT in ITA No.305/Asr/2014 for AY 2007-08 order dated 23.03.2016. 7. However, on the other hand, ld. DR for the Revenue relied upon the order passed by the ld. CIT (A). 8. For ready perusal, directions issued by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ead with the provisions of section 150 of the Income Tax Act, 1961." 9. Bare perusal of the directions issued by the ld. CIT (A) goes to show that when ld. CIT (A) has exercised his statutory power in deciding the issue raised by the assessee he has no power to issue directions to the AO to proceed against the assessee u/s 147/148 of the Act. Because a cursory reading of sections 147/148 of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng decided by the ld. CIT (A) against the impugned order of rectification." 11. In view of what has been discussed above, since ld. CIT (A) being a statutory authority has no power to exceed his jurisdiction beyond the subject matter of the appeal being decided by him against the impugned order of rectification, the directions issued by him are not sustainable, hence set aside. However, concerne ..... X X X X Extracts X X X X X X X X Extracts X X X X
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