TMI Blog2024 (2) TMI 459X X X X Extracts X X X X X X X X Extracts X X X X ..... ng directed by CIT(A) - HELD THAT:- CIT(A) has never given direction for reopening / rectifying the error for A.Y. 2009-10. The assessment for A.Y. 2009-10 was completed by the order dated 30.12.2011 framed u/s. 153A r.w.s. 143 (3) of the Act wherein the returned income of Rs. 10952781/- was assessed at Rs. 12328957/-. After receiving the order of the CIT(A) for A.Y. 2010-11 the AO suo-moto ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the order suo-moto without affording any opportunity of being heard to the assessee. Decided against revenue. - Sh. N. K. Billaiya, Accountant Member And Sh. Kul Bharat, Judicial Member For the Appellant : Sh. Subhra Jyoti Chakrabotry, CIT DR For the Respondent : Sh. Atriya G. C., Advocate ORDER PER N. K. BILLAIYA, AM: This appeal by the revenue is preferred against ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... CIT(A)-XXXII, dated 20.06.2014 wherein the CIT(A) held as under :- 18.3. However, I agree with the alternate submission of the appellant that even if an addition is made on this account then the same should be restricted only to the entries which related to the assessment year under consideration and not in respect of entries which did not relate to the assessment year under consideration. A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e correct, the addition during the year under consideration may be restricted to Rs. 3,88,50,000/- only and allow the relief in respect of the balance amount of Rs. 4,82,82,000/-. 4. From the above findings it can be seen that the CIT(A) has never given direction for reopening / rectifying the error for A.Y. 2009-10. 5. The assessment for A.Y. 2009-10 was completed by the order dated 30.12 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ore us the DR could not point out any factual/ legal error or infirmity in the findings of the CIT(A). We have given a thoughtful consideration to the orders of the CIT(A) read with the order for A.Y. 2010-11. We find that while deciding the appeal for A.Y. 2010- 11 no direction was given to the AO for the rectification of assessment for A.Y. 2009-10. 9. The AO has assumed the powers conferred ..... X X X X Extracts X X X X X X X X Extracts X X X X
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