https://www.taxtmi.com/caselaws?id=376511 The Tribunal held that the Commissioner of Income Tax (Appeals) exceeded his jurisdiction by directing the Assessing Officer to take action under sections 147/148 of the Income-tax Act after quashing the assessment under section 153C. The Tribunal emphasized that the CIT(A) lacked the legal sanction to issue such directions post quashing of the assessment order, as it transgressed the powers vested in the CIT(A) under section 251 of the Act. Consequently, the Tribunal allowed all four appeals, setting aside the directions given by the CIT(A) and highlighting the importance of adhering to statutory provisions and limitations of appellate authorities. en-us Thu, 12 Jul 2018 00:00:00 +0530 Mon, 11 Mar 2019 08:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=376511 The Tribunal held that the Commissioner of Income Tax (Appeals) exceeded his jurisdiction by directing the Assessing Officer to take action under sections 147/148 of the Income-tax Act after quashing the assessment under section 153C. The Tribunal emphasized that the CIT(A) lacked the legal sanction to issue such directions post quashing of the assessment order, as it transgressed the powers vested in the CIT(A) under section 251 of the Act. Consequently, the Tribunal allowed all four appeals, setting aside the directions given by the CIT(A) and highlighting the importance of adhering to statutory provisions and limitations of appellate authorities. Case-Laws Income Tax Thu, 12 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=376511