2014 (6) TMI 528

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... of the Ld. Commissioner of Income Tax (Appeals-XXV), New Delhi dated 12.9.2012 pertaining to assessment year 2009-10. 2. The issue raised is that on the facts and in circumstances of the case the Ld. CIT(A) has erred in directing the AO to examine the matter and rectify the mistake which amounts to setting aside the matter which is not permissible in law. 3. In this case the assessee is a partn....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....and had raised the demand against the assessee, although there is no taxable income in the case of the assessee as per the return. That assessee filed petition to the AO (CPC), Bangalore u/s. 154, but the same was rejected without assigning any reason. 5. Considering the above, Ld. CIT(A) held as under:- "I have considered the order of the ACIT, CPC, Bangalore and the submissions of the assessee....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... verification by the AO. 6. Against the above order the Revenue is in appeal before us. 7. We have heard Ld. DR. None appeared on behalf of the assessee. The revenue has raised a ground that Ld. CIT(A)'s directions to the AO to examine the matter and rectify the mistake amounts to setting aside the matter which is not permissible. We find that the ground raised is misconceived. Ld. CIT(A) has cl....