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TMI Blog2012 (9) TMI 428X X X X Extracts X X X X X X X X Extracts X X X X ..... ot fatal so as to render the assessment null and void. It was curable defect. Matter remitted to the file of the AO to consider the issue afresh. - I.T.A. No. 4587 to 4591/Del/2011 & I.T.A. No. 5688 to 5692/Del/2011 - - - Dated:- 3-7-2012 - SHRI U.B.S. BEDI, AND SHRI SHAMIM YAHYA, JJ. Department by : Sh. J.S. Ahlawat, Sr. D.R. ORDER PER BENCH These appeals by the Revenue and Cross Objections by the Assessees emanate out of separate orders of Ld. Commissioner of Income Tax (A) orders for separate assessees and for separate assessment years. 2. The common issue raised in the Revenue appeals read as under:- On the facts and in the circumstances of the case the Ld. Commissioner of Income Tax (A) erred in law and the fa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssed above. As per the appellant the assessment was framed in the status of Artificial Juridical Person however, no notice u/s. 143(2)/142(1) of the Act was issued by the Assessing Officer in said status. Thus it has been contended that the assessment order passed u/s. 143(3)/254 is bad in law. Without prejudice to the above, it is observed that admittedly the appellant had filed return of income for relevant accounting period in the status of Local Authority the Assessing Officer cannot frame assessment in any other status other than the one declared in the return of income. Thus the assessment framed in the status of Artificial Juridical Person without giving any notice or even an indication to the appellant that its claim for ass ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gainst the above order the Revenue has filed appeals and Assessees have filed cross objections. 8. We have carefully considered the submissions and perused the records. We find that Ld. Commissioner of Income Tax (A) has noted that assessee s contention that assessment was framed in the status Artificial Juridical Person , however, no notice u/s. 143(2)/142(1) was issued by the Assessing Officer in the said status. Thus, it was contended that assessment order passed in these cases is bad in law. It has further been claimed that as the assessee has filed return of income for the relevant accounting period in the status of Local Authority , the Assessing Officer cannot frame assessment in any other status other than the one declared in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed u/s. 251. The powers of the Ld. Commissioner of Income Tax (A) have been clearly laid down u/s. 251(1) according to which Ld. Commissioner of Income Tax (A), while disposing of an appeal has, in an appeal against an order of assessment, has power to confirm, reduce, enhance or annul the assessment. It has further been claimed that it is no where mentioned in section 251 that he may also give any direction in disposing of an appeal against an order of assessment. In the present case, the appeal has been against an order of assessment, hence, the Ld. Commissioner of Income Tax (A) has wrongly given said direction in its order, hence, it deserves to be deleted. 8.3 We further note that it has been one of the grounds raised before the Ld. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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