9911796707
TMI Blog2010 (4) TMI 888X X X X Extracts X X X X X X X X Extracts X X X X ..... ectification was made beyond 4 years - It is not open to Assessing Officer while giving effect to order of CIT(A) to invoke provisions of section 154 of the Act with regard to issue of original assessment - Assessing Officer’s order dated 3-2-2004 had already merged into the order of CIT(A) dated 6-10-2005. The Assessing Officer cannot disturb the same in effect giving order. - it is only order of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2004 by determining a total income of Rs. 2,24,020 and agricultural income of Rs. 36,400. 2. In appeal CIT(A), vide his order dated 5-10-2005, allowed partial relief to the tune of Rs. 2,67,62. While giving appeal effect the Assessing Officer noticed that while framing the original assessment as per page No. 4 para 4 of the said order, the addition of Rs. 82,283 was omitted while computing t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d before first appellate authority wherein the addition on account of rectification was not subject-matter of the appeal but the CIT(A), vide its order dated 6-10-2005, has given partial relief to the assessee on other issue. The ITO issued notice under section 154 to rectify the assessment order in respect of the income of Rs. 82,284 while giving effect to appellate order which was objected on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (A) to invoke provisions of section 154 of the Act with regard to issue of original assessment. He had only option to give effect to order of CIT(A) only. Assessing Officer s order dated 3-2-2004 had already merged into the order of CIT(A) dated 6-10-2005. The Assessing Officer cannot disturb the same in effect giving order. Without prejudice to above, we find that it is only order of CIT(A) which ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
