TMI Blog2017 (1) TMI 1796X X X X Extracts X X X X X X X X Extracts X X X X ..... these circumstances, it cannot be said that the AO had lost jurisdiction to frame the assessment afresh in compliance of the orders of the Ld. CIT(A) passed u/s 263 - Rather the Assessing officer was bound to frame the assessment afresh until and unless the said order of the Commissioner has been stayed or set aside by any higher Forum. Hence, we are of the view that the Assessing officer was not required to take fresh approval of the JCIT before passing the fresh order in compliance of the orders of the Commissioner of Income Tax. The impugned orders of the Ld. CIT(A) are, thus, not sustainable in the eyes of law. The matter in both the appeals is restored to the file of the CIT(A) with a direction to decide the case on merits irrespect ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssing officer u/s 153A read with section 143(3) of the Income-tax Act. The said order was passed by the Ld. Assessing officer after obtaining approval of the Addl. CIT as required u/s 153D of the Income-tax Act. However, the said assessment order was set aside by the Ld. Commissioner of Income Tax (in short CIT ) vide his order dated 23.3.2013 in exercise of his revision jurisdiction u/s 263 of the Act and he thereby directed the Assessing officer to make assessment afresh. The Assessing officer in compliance of the orders of the CIT passed a fresh assessment order dated 18.3.2014 and made certain additions to the income of the assessee. Being aggrieved, the assessee preferred appeal before the CIT(A). 5. The Ld. CIT(A) in the impugned ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s 153A was duly taken by the Assessing officer from the competent authority. In our view, the permission u/s 153 D was required to assume jurisdiction to pass an order of assessment u/s 153A of the Act. Once the permission was taken, the jurisdiction was assumed by the Assessing officer and the assessment order was passed, which, however, has been subsequently set aside by the CIT for framing the same afresh. In these circumstances, it cannot be said that the Assessing officer had lost jurisdiction to frame the assessment afresh in compliance of the orders of the Ld. CIT(A) passed u/s 263 of the Act. Rather the Assessing officer was bound to frame the assessment afresh until and unless the said order of the Commissioner has been stayed or s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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