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| The Tax Publishers2020 TaxPub(DT) 4562 (Bang-Trib) INCOME TAX ACT, 1961
Section 250
Since issues dealt with by CIT in the order passed under section 263 had nothing to do with the issues that assessee sought to raise in its appeal against the original order of assessment, passed under section 143(3), therefore, CIT(A) ought to have adjudicated the issues raised by assessee before him.
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Appeal [CIT(A)] - Power of CIT(A) - Adjudication on issues arising from original order of assessment and not from the subsequent order framed under section 143(3) read with section 263 -
AO pursuant to the order under section 263 passed order under section 143(3) read with section 263. Against said order assessee filed appeal before CIT(A) in which assessee raised grounds relating to issues that were not subject-matter of proceedings under section 263. CIT(A) held that scope of proceedings before AO pursuant to the order under section 263 and did not extend to other issues arising from original order of assessment, passed under section 143(43) which remain undisturbed. Accordingly, CIT(A) did not remain undisturbed. Accordingly, CIT(A) did not adjudicate those issues. Held: Since issues dealt with by CIT in the order passed under section 263 had nothing to do with the issues that assessee sought to raise in its appeal against the original order of assessment, passed under section 143(3), therefore, CIT(A) ought to have adjudicated the issues raised by assessee before him. CIT(A) was directed accordingly.
REFERRED :
FAVOUR : Matter remanded.
A.Y. : 2004-05 & 2005-06
IN THE ITAT, BANGALORE 'C' BENCH
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