Held, the Commissioner (Appeals) could not go beyond the assessment year under consideration before him. The Commissioner (Appeals) had erred in passing the direction to take remedial action to the Assessing Officer for other years.(AY. 2014-15)
Wieden+Kennedy India Pvt. Ltd. v. Dy. CIT (2023)101 ITR 63 (SN) (Delhi) (Trib)
S. 250 : Appeal-Commissioner (Appeals)-Procedure-CIT(A) cannot go beyond the assessment year other than the one under consideration-Direction to A.O. to take remedial action for other Assessment year not sustainable.[S. 246A, 251]