2016 (5) TMI 621

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.... 3. At the time of hearing, the ld. AR did not press this ground. Accordingly, this ground of appeal of the assessee is dismissed as not pressed. 4. The next ground in this appeal is that the Commissioner of Income-tax(Appeals) ought to have appreciated that addition of Rs. 17,50,008/- was added both in regular assessment for the assessment year 1999-2000 and for the block period 1989-90 to 11.02.1999 and suffered double taxation. 5. The facts of the issue are that there was search u/s.132 of the Act at the residential premises of the assessee on 11.2.1999. Consequently, assessment was made u/s.158BC of the Act, against which the assessee went in appeal before the Commissioner of Income-tax(Appeals) as well as before the Tribunal. T....

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....he assessee carried the matter before the CIT(Appeals). The CIT(Appeals) observed that the assessee has not agitated the issue relating to film business loss before the Tribunal in IT(SS)A No.135/Mds/2011 and there was no finding on this issue. Further, the CIT(Appeals) observed that this issue was not before the Tribunal on earlier occasion and he cannot consider this issue, which is not subject matter of appeal before the Tribunal while deciding the issue. Aggrieved by this, the assessee is in appeal before us. 7. We have heard both the parties and perused the material on record. We are of the view that the legal ground raised by the assessee is well founded as no restriction or limitation has been raised by the Tribunal on the appella....

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.... powers which the original authority may have in deciding the question before it subject to the restrictions or limitations, if any, prescribed by the statutory provisions. In the absence of any restriction or limitation prescribed by statutory provision, the appellate authority is vested with all the plenary powers which the subordinate authority may have in the matter. The law laid down in those two decisions was reiterated by the apex court in the case of CIT Vs. Nirbheram Daluram [1997] 224 ITR 610. 8. The Act provides that the Commissioner (Appeals) "may pass such order as he thinks fit which may include an order enhancing the assessment or penalty". The proviso thereunder requires the Commissioner to give reasonable opportunity to ....

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....Prabhavati S. Shah Vs. CIT [1998] 231 ITR 1 (Bom) and Smt. Vijaykunverba Vs. CIT [1994] 208 ITR 312 (Guj). In view of this, we direct the CIT(Appeals), to adjudicate the above ground in accordance with law. 10. The next ground in this appeal is with regard to addition of Rs. 17,50,008/- in the regular assessment for the asst. year 1999-2000 and once again in the block assessment period from 1989-1990 to 11.2.1999. 11. The facts of the issue are that an amount of Rs. 17,50,008/- was taxed in the previous assessment for the asst. year 1998-99 relevant to the asst. year 1999-2000 and the same was considered for addition in the block period from 1989-90 to 11.2.1999 which amounts to double taxation. The CIT(Appeals) has placed reliance....