2013 (3) TMI 743 - HC - Income Tax

Summary

Issues involved: Challenge to directions issued by CIT(A) regarding deduction under s. 10A of IT Act for specific units and assessment years not subject to appeal.

Summary:
The petitioner filed a petition under Art. 226/227 of the Constitution of India seeking to expunge directions issued by CIT(A) in an order dated Nov. 30, 2012, pertaining to deduction under s. 10A of the IT Act for specific units and assessment years not part of the appeal. The petitioner challenged the directions as exceeding the CIT(A)'s jurisdiction under s. 251 of the IT Act, pre-judging the issue of deduction, and issuing non-binding directions to the Assessing Officer (AO) for other years. The respondents argued that the directions were not binding, and the AO could act independently as per law. The High Court held that the directions in the impugned order shall not be binding on the AO, allowing the AO to proceed with assessment proceedings independently. The petition was disposed of with the petitioner given the option to approach the Tribunal for any further grievances from the CIT(A)'s order.

In conclusion, the High Court clarified that the directions issued by the CIT(A) were not binding on the AO and allowed the AO to proceed independently with assessment proceedings. The petitioner was granted the option to approach the Tribunal for any further grievances from the CIT(A)'s order, with the Tribunal considering any delay in filing the appeal.