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| The Tax Publishers2021 TaxPub(DT) 3307 (Kol-Trib) INCOME TAX ACT, 1961
Section 147
CIT(A) has no power to give directions to AO to reopen assessments for the assessment years which were not before him. Thus, reopening of assessment based on findings of CIT(A) in his order for subsequent assessment year was bad in law.
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Reassessment - Validity - Reopening based on finding of CIT(A) for subsequent assessment year -
AO reopened assessment for the assessment years 2005-06 and 2006-07, based on findings of CIT(A) in his Order dated 20-7-2016 for assessment year 2009-10. Assessee submitted that the reopening of assessment was bad in law for both the assessment years. Held: CIT(A) has no power to give directions to AO to reopen assessments for the assessment years which were not before him. Thus, reason recorded for reopening of assessment was bad in law and reassessment was quashed accordingly.
Applied: R.H. Dave v. CIT (1983) 140 ITR 1035 (Cal-HC) : 1983 TaxPub(DT) 399 (Cal-HC), Shalini Agarwal v. ITO [ITA No. 957/Kol/2017] : 2019 TaxPub(DT) 1487 (Kol-Trib), and ITO v. Biswajit Chatterjee [ITA No. 565/Kol/2013, dt. 10-11-2017].
REFERRED :
FAVOUR : In assessee's favour.
A.Y. : 2005-06 & 2006-07
IN THE ITAT, KOLKATA BENCH
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