2012 (1) TMI 360

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..... ated 23.11.2010 passed by the Income Tax Appellate Tribunal, Lucknow in I.T.A.No.519/Lko/2010 for the assessment year 2005-06. The brief facts of the case are that the assessee is a private limited Company and is engaged in obtaining and executing contract works. For the assessment year under consideration, the assessee has filed return. During scrutiny, the A.O. found various discrepancies in .....

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..... nal vide impugned order upheld the order of CIT(A). Still being aggrieved, the department has filed the present appeal. With this background, Sri D.D.Chopra, learned counsel for appellant submits that CIT (A) has violated the provisions of Rule 46-A of the Income Tax Rules, 1962. So, he made a request that the impugned order may kindly be set aside. We have heard learned counsel for the appe .....

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..... Commissioner is co-terminus with the power of the Assessee Officer. Appellate authority has all the powers, which the original authority has subject to condition/restriction, if any, prescribed by law as per the ratio laid down in the following cases: 1. Jute Corp. of India Ltd. vs. CIT, 187 ITR 688,693 SC; and 2. CIT vs. Nirbheram Daluram, (1997) 224 ITR 610 (SC). In view of a .....

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