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TMI Blog2012 (8) TMI 1084X X X X Extracts X X X X X X X X Extracts X X X X ..... nder reference) by recording proper reasons and after seeking proper approval of the superior authorities as per the law" by invoking the provisions of section 150 of the "Act", are wholly illegal. 2. BECAUSE the "CIT(A)" having himself found that "reasons recorded" (by the Assessing Officer) are not germane to valid initiation of proceedings under section 147, the direction as aforesaid are "in excess" of and even amounts to improper exercise of jurisdiction vested in the First Appellate Authority, under section 150 of the "Act", and the same deserves to be quashed. 3. BECAUSE even on the basis of 'revised return' filed by the "appellant", which has been held to b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to issue direction to the Assessing Officer to frame assessment in a particular manner. Therefore, the direction given by the ld. CIT(A) to the Assessing Officer to reinitiate proceedings under section 148 of the Act by recording proper reasons and after seeking proper approval of the superior authorities are not in accordance with law. Therefore, the order relating to the direction of the ld. CIT(A) to the Assessing Officer be set aside. 4. The ld. D.R., on the other hand, has submitted that this appeal was decided by the ld. CIT(A) in favour of the assessee by knocking down the reopening of the assessment. Therefore, the assessee has no jurisdiction to file the present appeal. 5. Having given a thoughtful consideration to the rival sub ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t order was withdrawn and the ld. CIT(A) was left with the power either to confirm, reduce, enhance or annul the assessment. For the sake of reference, we extract the provisions of section 251 of the Act as under:- "Powers of the Commissioner (Appeals). 251. (1) In disposing of an appeal, the Commissioner (Appeals) shall have the following powers- (a) in an appeal against an order of assessment, he may confirm, reduce, enhance or annul the assessment." 6. Since the ld. CIT(A) is not empowered to issue direction to the Assessing Officer after annulling the assessment to frame the assessment in a particular manner, the direction by the ld. CIT(A) to the Assessing Officer is beyond his jurisdiction. Therefore, the direction so given by the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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