https://www.taxtmi.com/caselaws?id=239501 The ITAT DELHI allowed the Department's appeals, setting aside the directions given by the CIT(A) for rectification of orders under section 200A of the I.T. Act. The Tribunal held that the CIT(A) exceeded his jurisdiction as there was no appeal provision against the intimation issued under section 200A. Relying on a similar precedent, the Tribunal emphasized that appellate authorities must act within statutory provisions and cannot provide directions without legal backing. Consequently, the Department's appeals were granted, and the CIT(A)'s directions were deemed invalid. en-us Thu, 07 Nov 2013 00:00:00 +0530 Fri, 15 Nov 2013 10:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=239501 The ITAT DELHI allowed the Department's appeals, setting aside the directions given by the CIT(A) for rectification of orders under section 200A of the I.T. Act. The Tribunal held that the CIT(A) exceeded his jurisdiction as there was no appeal provision against the intimation issued under section 200A. Relying on a similar precedent, the Tribunal emphasized that appellate authorities must act within statutory provisions and cannot provide directions without legal backing. Consequently, the Department's appeals were granted, and the CIT(A)'s directions were deemed invalid. Case-Laws Income Tax Thu, 07 Nov 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=239501