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TMI Blog2018 (3) TMI 380X X X X Extracts X X X X X X X X Extracts X X X X ..... tion in terms of section 154(1), only in relation to matter other than the matter which has been so considered/decided by such authority earlier in his order. In the instant case, CIT(A) had accepted the sale consideration reported by the assessee and also appreciated the fact that it was a distress sale made by the assessee after taking into account the existence of the dispute for 28 years and that the assessee was forced to sell subject mentioned properties to the existing persons who was occupying the subject mentioned properties itself. Hence, CIT(A) has categorically given his finding in his original order dated 30.12.2015 with regard to the adoption of the sale consideration of the subject mentioned properties for the purpose of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5 for the assessment year 2010-11. 2. The only issue is to be decided in this appeal is as to whether the Ld. CIT(A) was justified in disturbing the value of sale consideration in the proceedings u/s 154 of the Act, in the facts and circumstances of the case. 3. The brief facts of this issue is that the assessee is an individual and had filed his return of income in the assessment year 2010-11 on 30.07.2010 declaring total income of ₹ 16,54,428/-. The assessment was originally completed u/s 143(3) of the Act on 26.11.2012 determining the total income at ₹ 64,35,080/-. Later the assessment was reopened u/s 147 of the Act and the reassessment was completed u/s 147/143(3) of the Act on 04.03.2015 determining the total income ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... staff and sale consideration was set by his staff, treating it to be a concocted story to avoid the legitimate tax on Capital Gain on the sale of these properties. 6.2 In this regard it is to point out that the valuation department did not consider the dispute over the property, which was going on since long as this information was not in their possession. During the course of appellate proceeding the assessee has submitted the copy of civil suit relating to disputed property which was on going from 10.07.1990 and the same was disposed off on 27.11.2008. This fact clearly shows that the property was under dispute and it was sold to the same person who was occupying it since long. The buyer is the same person with whom the property wa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nded the same. Considering the fact that it was prima facie mistake therefore the allowance/relief of appeal made to the appellant on this issue is hereby withdrawn. The addition made by the AO on this issue is confirmed for calculating long term capital gain at ₹ 12,08,400/- on stamp value. The grounds of appeal of the appellant is not allowed. The appeal on this issue may be treated as dismissed. The relief given on this issue is withdrawn. Aggrieved by this order of Ld. CIT(A) dated 15.03.2016 (i.e. the order passed by Ld. CIT(A) u/s 154, the assessee is in appeal before us on the following grounds: 1. For that the Ld. CIT(A) having passed order on the appeal submitted by the appellant in Appeal No. 1144/CIT(A)-13/Kol/Cir ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e provisions of this Act; (b) amend any intimation sent by it under sub- section (1) of section 143, or enhance or reduce the amount of refund granted by it under that sub- section.] (c) amend any intimation under sub-section (1) of Section 200A; (d)amend any intimation under sub-section (1) of section 206CB.] Section 154 (1A) (1A) 4 Where any matter has been considered and decided in any proceeding by way of appeal or revision relating to an order referred to in sub- section (1), the authority passing such order may, notwithstanding anything contained in any law for the,, time being in force, amend the order under that sub- section in relation to any matter other than the matter which has been so considered an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dered and decided by the Ld. CIT(A) earlier in his order dated 30.12.2015. Hence, the said finding of facts cannot be disturbed by him by way of seeking recourse to section 154 in view of specific rider or prohibition provided in section 154(1A) as enumerated supra. If at all the revenue is aggrieved, against the earlier order passed by the Ld. CIT(A) dated 30.12.2015, the proper recourse would be to prefer to such appeal before Tribunal which the revenue had not filed. 5.In view of the aforesaid facts and with reference to specific provisions of Section 154(1A) of the Act, we hold that the Ld. CIT(A) was not authorized as per law to pass an order u/s 154 of the Act by withdrawing the relief already granted to the assessee in the instant ..... X X X X Extracts X X X X X X X X Extracts X X X X
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