2020 (10) TMI 348

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....ee : Shri Mulaffar Hussain, CIT (DR) For the Revenue : Shri Suresh Muthukrishnan, C.A ORDER PER B.R BASKARAN, ACCOUNTANT MEMBER : The assessee has filed this appeal challenging the revision order passed by ld CIT(E) u/s 263 of the Act for asst. year 2013-14. 2. The assessee is a trust formed for the welfare of Milk Federation Employees. It filed return of income for the asst. year 2....

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....e the asst. order and directed the AO to pass fresh order. The assessee is aggrieved. 4. The ld AR submitted that the assessee did not get enough opportunity before ld CIT to present its case. The ld AR submitted that the direction given by the ld CIT to the AO to pass the asst. order is not justified. By placing reliance on the decision rendered by the coordinate bench in the case of Bagalkot ....

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....efore the AO during the course of assessment proceedings. Hence there was no requirement for the Ld CIT to give any such direction as prayed by Ld. A.R. He submitted that the AO has not brought to tax the surplus declared by the assessee. Accordingly the ld DR submitted that there is total absence of application of mind on the part of the AO and hence the ld CIT has rightly revised the asst. order....