9911796707
TMI Blog2003 (1) TMI 649X X X X Extracts X X X X X X X X Extracts X X X X ..... er to Assessing Officer with certain observations impliedly directing Assessing Officer to enhance the n.p. rate to be applied by him to the contract receipts of assessee. The ld. A.R. of assessee has contended that ld. CIT(A) s order of setting aside the assessment should be quashed for the reason that while setting aside the ld. CIT(A) has issued directions for enhancement without affording the assessee an opportunity of being heard against enhancement as specifically provided in section 251(2). He has contended that if the ld. CIT(A) wanted to make an enhancement he should have proceeded in accordance with law as provided under section 251(2), but without taking to the proper recourse of law he has directed the Assessing Officer to do wh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or interest, which were not the subject matter of appeal, and he was not called upon to decide any of these matters. It has also been contended that the said directions are contrary to the provisions of section 240, proviso ( a ), 244/244A. 5. The ld. A.R. of assessee has contended that all the material relevant for the purpose of deciding appeal were on record and so the ld. CIT(A) should have decided the appeal on merits disposing of the specific grounds raised before him rather than setting aside the assessment and restoring the same to Assessing Officer. 6. As against the above the ld. D.R. of revenue has relied on the order of CIT(A). 7. We have considered the rival contentions as also the relevant material on record. From ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... IT(A) and directed him to decide the appeal on merits, we need not discuss/decide the issue contained these grounds as was also submitted by the ld. A.R. of assessee during arguments. Ground No. 3 disputes the charging of interest under sections 234A, 234B and 234C. The ld. A.R. of assessee has contended that in case the Tribunal quashes setting aside by the ld. CIT(A) to Assessing Officer and directs the ld. CIT(A) to decide the grounds on merits, then the issue pertaining to charging of above mentioned interest is rendered consequential. The ld. D.R. of revenue does not dispute this situation. Accordingly this issue being consequential, we need not decide this ground on merit. 9. In the result, this appeal of assessee may be treated a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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