TMI Blog2023 (5) TMI 784X X X X Extracts X X X X X X X X Extracts X X X X ..... the assessee. At both the stages, either by the Appellate Assistant Commissioner or before the Appellate Tribunal, the appellate authority can consider the proceedings before it and the material on record before it for the purpose of determining the correct tax liability of the assessee. The Hon ble full bench of the Bombay High Court in Ahmedabad Electricity Company Ltd.and Godavari Sugar Mills Ltd. [ 1992 (4) TMI 29 - BOMBAY HIGH COURT] that there was nothing in section 254 or section 251 which would indicate that the appellate authorities are confined to considering only the objections raised before them or allowed to be raised before them either by the assessee or by the department, as the case may be. They can consider the entire ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ter referred to as CIT(A) ] passed u/s 250 of the Income Tax Act (hereinafter referred to as the Act ). 2. The brief facts of the case are that the Assessing Officer noticed that the assessee had filed service tax return and declared turnover of Rs.26,44,516/- in his service tax return. Apart from that, the assessee has also entered into a transaction of sale of immovable property of Rs.11,79,011/-, but the assessee did not file its return of income for the assessment year under consideration. The Assessing Officer thereafter reopened the assessment u/s 148 r.w.s. 147 of the Act and called for the assessee to file its return of income. The assessee filed its return of income and had shown an income of Rs.20,94,200/- and paid the applic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . CIT by way of a common order dated 30.04.1992 (1993) 199 ITR 351 has observed that the basic purpose of an appeal procedure in an income tax matter is to ascertain the correct tax liability of the assessee in accordance with law. Therefore, at both the stages, either by the Appellate Assistant Commissioner or before the Appellate Tribunal, the appellate authority can consider the proceedings before it and the material on record before it for the purpose of determining the correct tax liability of the assessee. The Hon ble full bench of the Bombay High Court observed that there was nothing in section 254 or section 251 which would indicate that the appellate authorities are confined to considering only the objections raised before them or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was not bound by the said circular and should have exercised his powers independently. The Hon ble High Court, therefore, directed the AO to make the assessment without keeping in mind the said circular. It may be further observed that the Hon ble Bombay High Court in the case of Pruthvi Brokers Shareholders Pvt. Ltd. ITA No.3908 of 2010 decided on 21.06.12, while relying upon the various decisions of the Hon ble Supreme Court and other Hon ble High Courts has held that even if a claim is not made before the AO, it can be made before the appellate authorities. The jurisdiction of the appellate authorities to entertain such a claim is not barred. The Hon ble High Court has further observed that the decision of the Hon ble Supreme Court ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... estore the matter to the file of the Assessing Officer with a direction that the Assessing Officer will examine the contentions of the assessee that the income declared by the assessee and taxes paid thereon have already been included and part of the income declared by the Kabir welfare trust . If the contention of the assessee that in the light of the above narrated facts and circumstances, there is a double taxation of the same amount, is found correct, the Assessing Officer will process the refund of the taxes paid by the assessee. However, it is made clear that the assessee will not be entitled to any interest on the refund amount upto 3 months from the date of receipt copy of this order. However, the assessee will be entitled to the i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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