| COURT: | ITAT Chandigarh |
| CORAM: | Annapurna Mehrotra (AM), H. L. Karwa VP |
| SECTION(S): | 263 |
| GENRE: | Domestic Tax |
| CATCH WORDS: | Revision |
| COUNSEL: | Ashwani Kumar |
| DATE: | November 3, 2015 (Date of pronouncement) |
| DATE: | November 4, 2015 (Date of publication) |
| AY: | 2010-11 |
| FILE: | Click here to view full post with file download link |
| CITATION: | |
| S. 263: CIT’s action of stepping into shoes of AO and virtually redoing assessment by issuing specific directions to AO is unlawful. Remand to AO with direction to give opportunity of hearing to assessee is meaningless | |
It is trite law that it is not permissible for the CIT being a revisional authority to step into the shoes of the Assessing officer and to redo the assessment and pass fresh assessment order. In the instant case, the Commissioner has set aside the order of the Assessing officer on the aforesaid issues with a direction to the Assessing officer to pass a fresh assessment order. At the same time, the Commissioner has directed the Assessing officer to make specific additions. Remanding the matter to the Assessing officer is of no consequence, particularly when the CIT himself has reframed the assessment. The CIT has not left any scope for the Assessing officer to redo the assessment or pass a fresh assessment order
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