1.TN Manoharan book:
a)The CIT has jurisdiction and powers to initiate proceedings in respect if issues not “touched “ by CIT(A) in his appellate order.[CIT vs Jayakumar B Patil,236 ITR 469(SC)]
b)Where any order passed by the AO had been the subject matter of any appeal, the powers of the Commissioner shall extend and shall be deemed always to have extended to “such matters as had NOT been considered and decided in such appeal” (u/s 263).
My question is “is this possible in ‘b’ due to doctrine of partial merger?
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2. No order can be passed after the expiry of 2yrs from the end of fy in which the order to be revised was passed.(Sec 263)
a)Does this mean i)Asses. Order after this new proceedings u/s 263 has to be passed within 2 yrs
or ii) Order to start proceedings u/s 263 has to be passed within 2 yrs
b)What if CIT has made the AO do the assessment again, will the above limit be extended or not?
3. Notice of demand is received on 1.12009 and copy of order of AO is not received.Assessee applies for the Assessement order to the AO on 5.1.2009 and receives it on 10.2.2009.What is the time period for filing the appeal againt the assessment order to the CIT(A)?
My answer is 7.2.2011. IS it correct.(using Sec 268)
My answer is 7.2.2011. IS it correct.(using Sec 268)
4. TN: “ITAT can’t enhance assessment “
Coaching class module in “NTPC Ltd(SC) 1998 in page 301 says ,”itat can increase income in an appeal filed before it”.
Which one is correct?
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Coaching class module in “NTPC Ltd(SC) 1998 in page 301 says ,”itat can increase income in an appeal filed before it”.
Which one is correct?
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5.Can assessee file an appeal before CIT(A) against the order passed by AO giving effect to order of the jurisdictional CIT u/s 263?
6. TN Manoharan: “ITAT can rectify any mistake in the order apparent from record u/s 254(2).Also they have discussed i)Malchand Surana vs CIT(1970) 82 ITR 314(Cal)
ii)CWT vs Smt Illa Dalmia(1987) 168 ITR 306(Cal).
Coaching class module: “ITAT has no power to review his own order ie for earlier year if tribunal has passed the order in favour of assessee then in the current year it is not open for ITAT to change the stand and disallow such expenditure.Even it is not permitted for tribunal to rectify earlier year order u/s 254.[Sahni(J.N) Delhi HC 2002]
What to do?
What to do?
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