2023 (2) TMI 450

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....to as the 'Act'). 2. The assessee, in this appeal, has taken the following grounds of appeal: "1. For that in view of facts and circumstances that Ld. CIT (A) has erred in not quashing / cancelling the order / part of order u/s 154 by AO for which AO even did not issue any notice to appellant and hence such action of CIT(A) is bad in law and it may be held accordingly. 2. For that in view of facts and circumstances and without prejudice to above such order u/s 154 is bad in law and is liable to be quashed / cancelled and Ld. CIT(A) erred is not adjudicating and hence it may be held accordingly. 3. Without prejudice to ground no. 1 & 2 above Ld. CIT (A) erred in merely directing A.O to "verify and adopt correct ....

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....21.12.2018. 4. Being aggrieved, the assessee preferred appeal before the CIT(A) contesting the enhancement of income of the assessee by Rs.3,28,85,900/- by the Assessing Officer without assigning any reason and even without giving opportunity to the assessee in this respect and that too in the rectification proceedings which was carried out only to examine the clerical error of non-giving credit of TDS. The ld. CIT(A) vide impugned order held that the TDS credit has been allowed as per claim of the assessee and observed that the Assessing Officer did not give any reason whatsoever for enhancing income from other sources. He, accordingly, directed to the Assessing Officer to verify the record and adopt correct amount of income from other ....

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.... 7. In our view, the ld. Assessing Officer has misinterpreted the order of the CIT(A). The ld. CIT(A) has only directed to verify the record and adopt correct amount. However, since the above directions of the CIT(A) was not clear, therefore, the Assessing Officer proceeded to make a fresh assessment which was neither justified nor within the jurisdiction of the Assessing Officer. Firstly, in the rectification petition, the Assessing Officer was supposed to rectify the error apparent on record. The Assessing Officer was not justified at all to enhance the income of the assessee from other sources without assigning any reason and without giving any opportunity to the assessee, that too in a rectification order. The ld. CIT(A) should have ....