For the assessment year the CIT (A)by order dt. 3-05-2019 annulled assessment order passed by the AO and directed the jurisdictional AO to execute remedial action u/s. 50C of the Act. On appeal the Tribunal held that since in terms of S. 149(1)(b) in instant case notice u/s 148 could have been issued by end of assessment year 2018-19 and thus law did not permit initiation of proceedings u/s 147 when the order was passed and direction was issued by CIT(A). As the order was not in accordance with law and was non-est direction. (AY. 2011-12)
Anshuman Ghosh v. ITO ( 2019) 178 ITD 311 (Luck.)(Trib.)
S. 251 : Appeal-Commissioner (Appeals)–Powers–Direction issued by the CIT(A) to initiate reassessment proceedings for assessment year 2011-12 is held to be non-est direction hence invalid.[S. 50C, 147, 148, 149(1)(b), 150(2)]