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2014 (3) TMI 258 - AT - Income TaxJurisdiction of the AO Direction to make inquiry Held that - The decision in ITO Vs Surjeet Singh & Sons (HUF) 2014 (2) TMI 977 - ITAT DELHI followed - Assessee contended that the CIT(A) has, in fact, enabled the A.O. to make such inquiry as he deems fit to verify the cash statement to be produced by the assessee - The CIT(A) has deleted the addition made by the AO and it is not a case of setting aside the assessment and remitting the matter to the A.O - the directions given by the CIT(A) were not required to be given and the same are liable to be expunged thus, the order of CIT(A) upheld to the extents it was accepted by ITAT and dismiss the appeal of the Revenue while accepting the Cross objection of the assessee and direction of Ld. CIT(A) is expunged Decided against Revenue.
Issues involved:
1. Challenge to the order setting aside assessment passed by the A.O. after 01.06.2001. 2. Objection to the direction given by Ld. CIT(A) to make an inquiry and deletion of addition by the A.O. Analysis: 1. The Department challenged the order setting aside the assessment passed by the A.O. after 01.06.2001. The Tribunal referred to a similar case and upheld the order of Ld. CIT(A) based on the precedent set by a previous decision. The Tribunal found that the Ld. CIT(A) had not set aside the assessment but had deleted the addition made by the A.O. The Tribunal concluded that the directions given by Ld. CIT(A) were unnecessary and ordered them to be expunged. Consequently, the appeal filed by the Department was dismissed, and the order passed by Ld. CIT(A) was upheld. 2. The assessee objected to the direction given by Ld. CIT(A) to make an inquiry and the deletion of the addition made by the A.O. The Tribunal considered the arguments presented by both parties and found that the Ld. CIT(A) had indeed enabled the A.O. to make inquiries but had not set aside the assessment. The Tribunal agreed with the assessee's contention and partially accepted the Cross objection while dismissing the appeal of the Revenue. The direction given by Ld. CIT(A) was expunged, and the order was pronounced accordingly on 21st Feb., 2014.
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