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TMI Blog2020 (10) TMI 1363X X X X Extracts X X X X X X X X Extracts X X X X ..... dent. 2. These appeals have been filed by the Revenue under Section 260A of the Income Tax Act, 1961 (for short, the Act) challenging the common order dated 22.9.2017 made respectively in ITA.Nos.1557, 1660, 1556 and 1554/Mds/2017 on the file of the Income Tax Appellate Tribunal, Madras 'B' Bench (for brevity, the Tribunal) respectively for the assessment years 2012-13, 2012-13, 2011-12 and 2007-08. 3. The above appeals were admitted on 14.9.2020 on the following substantial questions of law : "i. Whether the Tribunal was correct in holding that the Commissioner of Income Tax (Appeals) cannot enhance the assessment on a reference made by the Assessing Officer especially when the provision of Section 251(1)(a) confers the power to enhanc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ote that the power of the Commissioner of Income Tax (Appeals) to enhance the assessment on a reference made by the Assessing Officer in terms of Section 251(1)(a) of the Act was considered by the Tribunal in the decision in the case of M/s.A.R.Housing Private Limited Vs. ITO, Company Ward [ITA.No.623/Mds/2015 dated 11.9.2015]. We are informed that as against the said order, the Revenue filed TCA.No.502 of 2016 and that the same is pending wherein this substantial question of law has been raised for consideration. 5. That apart, Mrs.R.Hemalatha, learned Senior Standing Counsel appearing for the appellant - Revenue has referred to the decision of the Kerala High Court in the case of Popular Automobiles Vs. CIT [reported in (1991) 187 ITR 86 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ioner of Income-tax (Appeals) can exercise the power to enhance the assessment even suo motu, such a power cannot be exercised when the occasion for the exercise of such power is on an alert made by the Income-tax Officer or brought to his notice by the Income-tax Officer (assessing authority). The Income-tax Officer cannot prefer an appeal against his own assessment. It may be that it is open to him either to rectify the order under Section 154 of the Act or initiate proceedings for reassessment, if it is justified in law, or request the Commissioner of Income-tax to exercise his suo motu power of revision under Section 263 of the Income-tax Act. It is also open to the Income-tax Officer to point out the error or omission and request the C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e-tax (Appeals) and assail the same. Against the order of the Commissioner of Income-tax (Appeals), the appeal filed by the Revenue under Section 253(2) of the Income-tax Act is competent and maintainable. We hold so." 6. As observed by us earlier, we do not propose to consider the first substantial question of law framed because the issue has become academic in the assessee's case. Therefore, we leave the first substantial question of law open for consideration. 7. In the result, for the reasons set out in the preceding paragraphs, the above tax case appeals are dismissed on the ground that the assessee succeeded on merits in the dismissal of TCA.Nos.1030 and 1031 of 2019 dated 09.10.2020 i.e today filed by the Revenue and for the other ..... X X X X Extracts X X X X X X X X Extracts X X X X
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