Dismissing the appeal of the Revenue the Tribunal held that\u00a0 the\u00a0 CIT(A) was justified in setting aside the order of the Assessing Officer for want of jurisdiction and requisite sanction under the law. When the assessee was not an applicant before the Settlement Commission and there was no direction by Settlement Commission\u00a0 in respect of assesseee to convert protective\u00a0 addition into substantive addition. Order of the Assessing Officer convert the protective addition into substantive addition was\u00a0 not in accordance with the law. Order of CIT(A) was affirmed. (AY. 2013-14)<\/p>\n","protected":false},"excerpt":{"rendered":"
S. 246A : Appeal-Commissioner (Appeals)-Appealable orders-Denial of appeals-Protective assessment-Additional grounds-Appeal maintainable-Order of the Assessing Officer converting the protective addition into substantive addition was deleted. [S. 132(1) 153A, 245D(4) 254(1)] <\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[21],"tags":[],"class_list":["post-37046","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-9Dw","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/37046","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=37046"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/37046\/revisions"}],"predecessor-version":[{"id":37047,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/37046\/revisions\/37047"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=37046"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=37046"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=37046"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}