CIT.A – DIRECTION FOR REOPENING ASSESSMENT FOR OTHER YEARS IS NOT VALID – Discussion in view of provisions and Tribunal order.

CIT.A – DIRECTION FOR REOPENING ASSESSMENT FOR OTHER YEARS IS NOT VALID – Discussion in view of provisions and Tribunal order. https://www.taxtmi.com/article/detailed?id=8538 CIT(A) lacks jurisdiction to direct the Assessing Officer to reopen assessments for other assessment years not the subject of the appeal; the appellate power is confined to confirming, reducing, enhancing or annulling the assessment before it and to adjudicating matters arising from those proceedings, while reassessment or initiation of enquiries for other years must follow distinct statutory procedures and proper authorities. en-us Tue, 11 Jun 2019 05:52:43 +0530 Tue, 11 Jun 2019 05:52:43 +0530 TaxTMI RSS Generator CIT.A – DIRECTION FOR REOPENING ASSESSMENT FOR OTHER YEARS IS NOT VALID – Discussion in view of provisions and Tribunal order. https://www.taxtmi.com/article/detailed?id=8538 CIT(A) lacks jurisdiction to direct the Assessing Officer to reopen assessments for other assessment years not the subject of the appeal; the appellate power is confined to confirming, reducing, enhancing or annulling the assessment before it and to adjudicating matters arising from those proceedings, while reassessment or initiation of enquiries for other years must follow distinct statutory procedures and proper authorities. Articles Income Tax Tue, 11 Jun 2019 05:52:43 +0530 https://www.taxtmi.com/article/detailed?id=8538