2018 (4) TMI 1987

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.... : Shri Vijay Kumar Tiwari, Sr. DR. ORDER PER NARASIMHA K. CHARY, JM Challenging the orders of the learned Commissioner of Income-tax (Appeals), Meerut (for short hereinafter called as "the learned CIT(A)') in Appeal No. 564/13-14 dated 28.03.2016, assessee preferred this appeal. 2. Brief facts of the case are that subsequent to the completion of the assessment u/s 143(3) of the I....

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.... remedy would lie before a higher judicial forum i.e. the ld. ITAT. On this premise leaned CIT (A) refused to exercise the jurisdiction u/s 250 of the Act and had driven the assessee to this Tribunal in this appeal on the following grounds: "That the ld., CIT (A) was not justified in not deciding the issues i.e. addition of Rs. 7,41,755/- u/s 36(1)(iii) and addition of Rs. 4,62,....

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....in aspects suggested by the CIT. If the order u/s 263 is challenged before the learned CIT (A) then it was open for the learned CIT (A) to refuse to exercise jurisdiction inasmuch as the authority who passed the order u/s 263 of the Act and the authority who has to consider the appeal were equal in authority. However, the directions given by the CIT (A) u/s 263 of the Act passed to consider the as....