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TMI Blog2018 (5) TMI 161X X X X Extracts X X X X X X X X Extracts X X X X ..... would not loose the jurisdiction to frame assessment while complying with remand order. The contention of appellant that the order dated 18.03.2014 was passed under Section 143(3) read with Section 263 of the Act is not well founded. Though in the heading Section 143(3)/ 263 of the Act are referred to from the order it is clear that it has been passed under Section 153A read with Section 143(3) of the Act and the same has been passed pursuant to the remand under Section 263 of the Act. In the heading the A.O. has mentioned Section 143(3) read with Section 263 of the Act only to show that the assessment is being framed as per the directions of the CIT in revisional proceedings. Appeal dismissed. - ITA No. 430 of 2017 (O&M) - - - Dated:- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... med the assessment under Section 153A read with Section 143(3) of the Act. An addition of ₹ 2 lac was made to the declared income. This order was passed after seeking approval under Section 153D of the Act from Additional CIT Central Range, Ludhiana. Approval was given vide letter No. 698 dated 24.12.2010. A notice dated 28.09.2012 was issued by the Commissioner of Income Tax (Central) Ludhiana for revising the assessment order. The Commissioner vide order dated 22.03.2013 set aside the assessment order dated 24.12.2010 and direction was issued to the A.O. to make fresh assessment denovo after properly examining the issues, conducting an inquiry and affording opportunity of hearing. The A.O. in pursuant to the remand, passed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rior approval of the Joint Commissioner:) As per Section 153-D, no order of assessment under Sections 153A and 153B can be passed by the A.O. without prior approval of the Joint Commissioner. The assessment order dated 24.12.2010 was passed under Section 153A read with Section 143(3) of the Act after obtaining approval under Section 153D of the Act. The approval was vide letter dated 24.12.2010. Thereafter the said order was taken up in revision. The order was set aside and the matter was remitted to the A.O. to pass a fresh assessment order. The approval under Section 153D was not set aside. There was no question thereupon of the A.O. seeking fresh approval under Section 153D. The order dated 18.03.2014 passed by the A.O. was in c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l rightly held that Section 153D of the Act is for assuming jurisdiction to pass an assessment order under Section 153A of the Act and the A.O. would not loose the jurisdiction to frame assessment while complying with remand order. The contention of learned counsel for the appellant that the order dated 18.03.2014 was passed under Section 143(3) read with Section 263 of the Act is not well founded. Though in the heading Section 143(3)/ 263 of the Act are referred to from the order it is clear that it has been passed under Section 153A read with Section 143(3) of the Act and the same has been passed pursuant to the remand under Section 263 of the Act. In the heading the A.O. has mentioned Section 143(3) read with Section 263 of the Act on ..... X X X X Extracts X X X X X X X X Extracts X X X X
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