TaxTMI 
TaxTMI 
2003 (12) TMI 299
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....aken identical grounds whereby besides challenging setting aside orders of the AO on his file on the point of limitation and on merits, assessee have requested to quash the assessment orders or on merit delete the addition made by the AO and restored by the learned CIT(A) on the file of the AO for redeciding the same. 3. Since there is no difference in the facts of these cases, so the facts in the case of Shri A.K. Modi are discussed, which indicate that the assessee had shown share income from M/s Modi Engineers. The assessee had also shown income from capital gains as also from salary. The assessee has further returned income from other sources. The assessment was made under s. 143(3) on 23rd March, 1990. Thereafter the matter went bef....
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....no statistical data is given as to how the AO has come to the conclusion that the income was correctly shown/assessed, in the order sought to be rectified. No working is given as to how the AO has arrived at the figure of Rs. 2,83,415. Only the AO has given some details of multiplication from which nothing can be inferred and the assessee has contended that he has shown correct income and the same was correctly assessed by the AO under s. 143(3). The AO is found to have not dealt this contention of the assessee and he has also not controverted the arguments of the assessee. So, this issue was restored to the file of the AO for re-examination and fresh orders after allowing the assessee to have his say with further stipulation that the AO sh....
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....of the learned CIT(A), the assessee is in further appeal and it is submitted that the CIT(A) has grossly erred in restoring back the legal issue relating to challenge to the time barring action by the AO in passing order under s. 154 of the Act, which was the subject-matter of appeal before the learned CIT(A). When the learned AO has categorically held in the order passed under s. 154 that the time-limit for rectification of the order was to be calculated from the date of the order giving effect to the order of the learned CIT(A), whereas in which order giving appeal effect, no such issue was involved before the CIT(A) in the appeal against the original order under s. 143(3). In view of the specific and absolute finding given by the AO in t....
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.... first appeal was with relation to standard deduction, so the order of the AO with respect to salary income merged with the order of the first appellate authority and not the entire order. Reliance was placed on the decisions in Poonjabhai Vanmalidas vs. WTO 1978 CTR (Guj) 399 : (1978) 114 ITR 38 (Guj) and CIT vs. Sakseria Cotton Mills Ltd. (1980) 124 ITR 570 (Bom), so far as the merits of the case are concerned. 8. The learned Departmental Representative relied on the order of the CIT(A) and pleaded that since the order of assessment is merged into the order of the CIT(A) in appeal filed against order under s. 143(3), therefore, the order of rectification passed by the AO is within stipulated time. Since the matter has been restored to ....