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CIT(A) erred in directing reassessment under Section 194C after High Court quashed original assessment order under Section 194I. While CIT(A) holds powers coextensive with AO under Section 251 including enhancement and reduction of assessment, these powers can only be exercised when there exists a valid, enforceable order under appeal. Once HC quashed the underlying AO order regarding TDS on External Development Charges, CIT(A) lacked jurisdiction to direct recomputation under different provisions. The attempted change from Section 194I to Section 194C assessment was invalid absent an existing enforceable order. ITAT allowed assessee's appeal, holding CIT(A)'s direction for demand recomputation legally untenable.
CIT(A) erred in directing reassessment under Section 194C after High Court quashed original assessment order under Section 194I. While CIT(A) holds powers coextensive with AO under Section 251 including enhancement and reduction of assessment, these powers can only be exercised when there exists a valid, enforceable order under appeal. Once HC quashed the underlying AO order regarding TDS on External Development Charges, CIT(A) lacked jurisdiction to direct recomputation under different provisions. The attempted change from Section 194I to Section 194C assessment was invalid absent an existing enforceable order. ITAT allowed assessee's appeal, holding CIT(A)'s direction for demand recomputation legally untenable.
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