9911796707
TMI Blog1991 (9) TMI 112X X X X Extracts X X X X X X X X Extracts X X X X ..... shown subject to rectification Rs. 44,357 ----------- Rs. 57,240 Life Insurance premium deduction under section 80C be considered on production of premium receipt as th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appeal before the CIT(A). At the time of hearing, the learned counsel Shri S.C. Tibrewal filed an additional ground which reads as under : " For that the order passed by the CIT under section 263 cancelling the original assessment was null and void and was not an order in the eye of law and accordingly fresh order of assessment passed by the IAC. Assessment is without jurisdiction, invalid and may be annulled. " 4. The learned CIT(A) admitted the said additional ground as according to him, it was of a technical and legal nature consideration of which does not require any fresh evidence. 5. At the hearing it was the submission of Shri Tibrewal, the learned counsel of the assessee, that the original assessment dated 26-2-1977 was not erroneous and prejudicial to the interest of revenue and as such condition precedent for invoking the provisions of section 263 were absent. It was further contended that the order passed by the CIT under section 263 without satisfying the condition precedent is not an order in the eye of law and is void and the order of assessment under appeal passed in pursuance of Commissioner's order under section 263 is equally bad in the law and void. The learne ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Even in any case it is submitted that the learned CIT(A) only directed the assessing officer to include the share income of the assessee from the firm in which he is a partner and, therefore, there can be no grievance caused to the assessee. 8. On careful consideration of the submissions in the light of the material on record, we are of the view that the learned CIT(A) has not properly assumed the jurisdiction for entertaining this ground and setting aside the order of the ITO which was made on the basis of the directions under section 263 of the Act. The Income-tax Act is a self-contained Act. Chapter XIII of the Act lays down various Income-tax authorities and the respective jurisdiction in terms of control of the Income-tax authorities. Similarly, section 246 of the Act provides for appealable orders that can be filed to the first appellate authority against the orders of the assessing officer. Insofar as the revisional order passed by the Commissioner under section 263 a specific provision had been made under section 253 for filing appeal before the Appellate Tribunal. Section 246 of the Act did not provide for filing appeal before the first appellate authority i.e., Dy. Comm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt to decide that question in the instant case as the impugned order is appealable. There we direct the petitioner assessee to seek relief in the appeal against the impugned order. If the appeal is filed by the assessee the writ petitioner in one month from today the appellate authority is directed to hear the appeal on merits and pass appropriate orders. All interlocutory orders pending the writ petition stand vacated. " Having failed to get remedy from the Hon'ble High Court and at the same time having failed to file proper appeal before the Income-tax Appellate Tribunal, the assessee tried to bring the issue in the form of an additional ground before the learned CIT(A) who admitted the same and disposed of the appeal in the manner which is impugned before us. As stated earlier, the jurisdiction of the learned CIT(A) has been clearly defined under section 246 of the Act and since the learned CIT(A) has got no jurisdiction to hear the appeal against the order of the Commissioner under section 263, we have no hesitation in setting aside his order. This view which we are adopting is fully supported by the decision of the Madras High Court in the case of CIT v. L.G. Ramamurthy [1977 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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