2012 (9) TMI 1000

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.... For the Appellant : Sh. Tarsem Lal, DR For the Respondent : Sh. J.P. Bhatia, Adv.  ORDER PER BENCH ; The Revenue has filed the present five appeals against different orders of the CIT(A), Amritsar, dated 20.06.21011 & 18.03.2011 relating to assessment years 2004-05, 2005-06, 2007-08, 2008-09 & 2009-2010 respectively. 2. At the time of hearing Sh. Tarsem Lal, the Ld. DR st....

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....d the impugned orders passed by the ld. first appellate authority in the present appeals as well as powers of the ld. CIT(A) as per section 251 of the Act. For the sake of convenience, provisions of section 251 (1)(a) of the Act are reproduced as under: "251(1)(a): in an appeal against an order of assessment, he may confirm, reduce, enhance or annul the assessment. 67. The protion beginning ....

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.... ld. first appellate authority has wrongly issued direction to the AO in all the five cases to complete assessments in view of his direction which is in violation of section 251(A) of the Act, because the power to 'set aside' has been withdrawn vide Finance Act, 2001 w.e.f. 01.06.2001 as reproduced above. Keeping in view the facts and circumstances of the present case and in the interest of justic....