2010 (12) TMI 1323

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... PRESIDENT: This appeal is filed by the Revenue. The relevant assessment year is 2005-06. The appeal is directed against the order of CIT(A)- I at Coimbatore dated 08.07.2010 The appeal arises out of the assessment completed u/s. 143(3) read with section 263 of the Income Tax Act, 1961. 2. In this case, the assessment was revised by the Commissioner of Income Tax u/s.263 and consequently o .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ssessee respondent. We heard Shri Shaji P Jacob, the learned Commissioner for the Revenue. The CIT(A) has held that in a revision matter the Assessing Officer is to carry out the directions issued by the CIT. In fact, the assessing authority is translating the directions of the CIT in an enforceable action. Literally speaking the assessing authority is not exercising his own jurisdiction but exe .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X