2014 (5) TMI 992

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....l Member This is an appeal preferred by the revenue against the order of the ld CIT(A)-XXV, New Delhi dated 08.02.2013 for the Assessment Year 2008-09. 2. The sole ground of appeal is that:- "The ld CIT(A) has erred in law and facts in directing the Assessing Officer to verify the claim of the assessee which amounts to setting-aside the matter which is not permitted as per law." 3. The....

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.... the impugned order has to be set aside. In order to find out whether the action of the ld CIT(A) is valid or not, we have to look into the provisions of law which gives power to the ld CIT(A). For convenience, section 251 is reproduced below:- "251. (1) In disposing of an appeal, the Commissioner (Appeals) shall have the following powers- (a) in an appeal against an order of assessment, he ....

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....ection 251(1)(c) which clearly states that in any other case he may pass such orders as he thinks fit. Since the order impugned before the ld CIT(A) falls under the category „in any other cases‟ envisaged u/s 251 (1) (c), he is empowered to pass such orders as he thinks fit. And in this case we find that only one notice was send by AO, to assessee on 15.06.2012 fixing the matter on 30.....