2003 (1) TMI 649

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....of assessment by ld. CIT(A) and restoring the matter to Assessing Officer with certain observations impliedly directing Assessing Officer to enhance the n.p. rate to be applied by him to the contract receipts of assessee. The ld. A.R. of assessee has contended that ld. CIT(A)'s order of setting aside the assessment should be quashed for the reason that while setting aside the ld. CIT(A) has issued directions for enhancement without affording the assessee an opportunity of being heard against enhancement as specifically provided in section 251(2). He has contended that if the ld. CIT(A) wanted to make an enhancement he should have proceeded in accordance with law as provided under section 251(2), but without taking to the proper recourse of ....

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....s not entitled to claim refund of taxes/TDS or interest, which were not the subject matter of appeal, and he was not called upon to decide any of these matters. It has also been contended that the said directions are contrary to the provisions of section 240, proviso (a), 244/244A. 5. The ld. A.R. of assessee has contended that all the material relevant for the purpose of deciding appeal were on record and so the ld. CIT(A) should have decided the appeal on merits disposing of the specific grounds raised before him rather than setting aside the assessment and restoring the same to Assessing Officer. 6. As against the above the ld. D.R. of revenue has relied on the order of CIT(A). 7. We have considered the rival contentions as also....