2012 (10) TMI 201

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Kumar, Advs   By Court - Heard learned counsel for the parties.   2. The following main substantial question of law is involved in this appeal : " Whether in the facts and circumstances of the case, the learned Tribunal exceeded its jurisdiction in restoring the matter back to the file of the Assessing Officer for denovo assessment when the impugned order passed under Section 2....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....essing Officer may proceed with the denovo assessment. It is submitted by the learned counsel for the appellant that once the Tribunal held that the assessment could not have been interfered by the Commissioner of Income Tax, then in that situation the Tribunal should not have dismissed the appellant's appeal and the order passed by C.I.T. should not have been maintained. 4. Learned counsel for....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ly he has established that the order of assessment passed under Section 143(3) was erroneous in so far as it was prejudicial to interest of revenue. Therefore, we are of the considered view that simply because the Assessing Officer has not done the assessment in the way in which ld. CIT found to be proper cannot be a ground for revise the order of the Assessing Officer and consequently cancelled t....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... the matter. Accordingly, the matter is restored to the file of Assessing Officer for denovo assessment." 6. It is clear from the above order of the Tribunal that the Tribunal observed that the Commissioner of Income Tax found fault with the way of approach taken by the Assessing Officer in processing the return of the assessee and that cannot be a ground for reviewing of the assessment order. ....