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TMI Blog2012 (10) TMI 201X X X X Extracts X X X X X X X X Extracts X X X X ..... .Roshan Amit Kumar, Advs By Court - Heard learned counsel for the parties. 2. The following main substantial question of law is involved in this appeal : Whether in the facts and circumstances of the case, the learned Tribunal exceeded its jurisdiction in restoring the matter back to the file of the Assessing Officer for denovo assessment when the impugned order passed under Section 263 of the Income Tax Act, 1961 by the Commissioner of Income Tax was held to be unsustainable in law ? 3. Learned counsel for the appellant submitted that the learned Commissioner of Income Tax set aside the order of assessment in review and learned Tribunal by the impugned order dated 11th July, 2011 held that Commissioner of Income Tax cou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is found that the ld. CIT has found fault with the way of approach taken by the Assessing Officer in processing the return of the assessee. But finally he has established that the order of assessment passed under Section 143(3) was erroneous in so far as it was prejudicial to interest of revenue. Therefore, we are of the considered view that simply because the Assessing Officer has not done the assessment in the way in which ld. CIT found to be proper cannot be a ground for revise the order of the Assessing Officer and consequently cancelled the order of the Assessing Officer. Since Ld. CIT has found that way of approach adopted by Assessing Officer is not correct in the facts and circumstances of the case but at the same time since ld.CIT ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... only because of the following of principles of natural justice. Only one of the aspects has been considered by the Tribunal in the order dated 11th July, 2011 and that was the reason given by the Commissioner of Income Tax in its order, wherein the Commissioner of Income tax observed that the Assessing Officer has not conducted the assessment proceeding properly. However, other reasons have not been considered by the Tribunal in its order dated 11th July, 2011 and , therefore, it appears that said mistake has been committed by the Tribunal of not giving the reasons for maintaining the order of the Commissioner of Income Tax, which has been impugned before the Tribunal. 8. Therefore, this appeal is allowed and the order dated 11th July, 20 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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