9911796707
TMI Blog2023 (2) TMI 450X X X X Extracts X X X X X X X X Extracts X X X X ..... oceeded to make a fresh assessment which was neither justified nor within the jurisdiction of the Assessing Officer. Firstly, in the rectification petition, AO was supposed to rectify the error apparent on record. The AO was not justified at all to enhance the income of the assessee from other sources without assigning any reason and without giving any opportunity to the assessee, that too in a rectification order. CIT(A) should have given a clear-cut direction of deleting the enhancement of income in the rectification order instead of directing the AO to verify the record. AO after verification, though, deleted the enhanced income but again proceeded to make certain other disallowance which action of the Assessing Officer has resulte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ad in law and it may be held accordingly. 2. For that in view of facts and circumstances and without prejudice to above such order u/s 154 is bad in law and is liable to be quashed / cancelled and Ld. CIT(A) erred is not adjudicating and hence it may be held accordingly. 3. Without prejudice to ground no. 1 2 above Ld. CIT (A) erred in merely directing A.O to verify and adopt correct income when the subject matter of determination of income was nowhere in such proceeding u/s 154 and in view of facts and circumstances it may be held accordingly. 4. Without prejudice to ground no. 1 to 3 above the AO erred in enhancing the income so assessed u/s 143(3) without any notice u/s 154 and CIT(A) erred is not adjudicating on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... xamine the clerical error of non-giving credit of TDS. The ld. CIT(A) vide impugned order held that the TDS credit has been allowed as per claim of the assessee and observed that the Assessing Officer did not give any reason whatsoever for enhancing income from other sources. He, accordingly, directed to the Assessing Officer to verify the record and adopt correct amount of income from other sources. 5. Being aggrieved by the action of the CIT(A), the assessee has come in appeal before us. 6. We have heard rival contentions and gone through the record. After going through the impugned order of the CIT(A), we categorically asked the assessee as to what prejudice has been caused to the assessee from the above order of the CIT(A) as the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ction of the Assessing Officer. Firstly, in the rectification petition, the Assessing Officer was supposed to rectify the error apparent on record. The Assessing Officer was not justified at all to enhance the income of the assessee from other sources without assigning any reason and without giving any opportunity to the assessee, that too in a rectification order. The ld. CIT(A) should have given a clear-cut direction of deleting the enhancement of income in the rectification order instead of directing the Assessing Officer to verify the record. The Assessing Officer after verification, though, deleted the enhanced income but again proceeded to make certain other disallowance which action of the Assessing Officer has resulted due to inappr ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
