| COURT: | ITAT Delhi |
| CORAM: | I. C. Sudhir (JM), N. K. Saini (AM) |
| SECTION(S): | 143, 250, 254, 40(a)(ia) |
| GENRE: | Domestic Tax |
| CATCH WORDS: | enhancement of income |
| COUNSEL: | Salil Kapoor |
| DATE: | July 16, 2015 (Date of pronouncement) |
| DATE: | July 27, 2015 (Date of publication) |
| AY: | 2007-08 |
| FILE: | Click here to view full post with file download link |
| CITATION: | |
| S. 40(a)(ia): In an appeal against an order passed by the AO to give effect to the ITAT's order, the CIT(A) has no jurisdiction to enhance the assessee with respect to a new source of income or disallowance of expenditure | |
The direction to the Assessing Officer by the CIT(Appeals) to disallow payments made by the assessee under sec. 40(a)(ia) of the Act was a question of taxability of income from a new source of income which has not been considered by the Assessing Officer, hence it was exceeding of jurisdiction by the CIT(Appeals) in a set aside matter by the ITAT in the present case. Though the CIT(Appeals) has co-terminus powers as of the Assessing Officer and is empowered to do what an Assessing Officer can do for the assessment, the directed disallowance was new source of income, which was not the subject matter of setting aside order by the ITAT
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