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    <title>2012 (8) TMI 1084 - ITAT LUCKNOW</title>
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    <description>The appeal was successful as the Tribunal found that the ld. CIT(A) exceeded his jurisdiction in directing the Assessing Officer to reinitiate proceedings under section 148 and under section 150, which was considered improper and beyond his powers. The direction given by the ld. CIT(A) was set aside, leading to the allowance of the appeal. Additionally, the Tribunal held that the ld. CIT(A) lacked the authority to direct the Assessing Officer on how to frame an assessment, ultimately resulting in the setting aside of the order passed and the allowance of the appeal.</description>
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    <pubDate>Fri, 24 Aug 2012 00:00:00 +0530</pubDate>
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      <title>2012 (8) TMI 1084 - ITAT LUCKNOW</title>
      <link>https://www.taxtmi.com/caselaws?id=192976</link>
      <description>The appeal was successful as the Tribunal found that the ld. CIT(A) exceeded his jurisdiction in directing the Assessing Officer to reinitiate proceedings under section 148 and under section 150, which was considered improper and beyond his powers. The direction given by the ld. CIT(A) was set aside, leading to the allowance of the appeal. Additionally, the Tribunal held that the ld. CIT(A) lacked the authority to direct the Assessing Officer on how to frame an assessment, ultimately resulting in the setting aside of the order passed and the allowance of the appeal.</description>
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