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May 2010

S. 144 — CIT(A) set aside the assessment — No direction to re-do the assessment given — Assessing Officer has no jurisdiction to re-do the assessment.

By C. N. Vaze
Shailesh Kamdar
Jagdish T. Punjabi
Bhadresh Doshi Chartered Accountants
Reading Time 1 mins
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 Part A: Reported Decisions

 

12 (2010) 123 ITD 53 (Chennai)
DCIT v. Jaya Publication
A.Ys. : 1991-92 to 1993-94. Dated : 30-11-2007

S. 144 — CIT(A) set aside the assessment — No direction to
re-do the assessment given — Assessing Officer has no jurisdiction to re-do the
assessment.

The original assessment was set aside by the CIT(A).
Subsequently, the Assessing Officer issued notice u/s.142(1) of the Act. The
assessee complied with the said notice. However, not satisfied by the assessee’s
explanations, the Assessing Officer completed the assessment u/s.144 considering
the entire issues and making various additions. The assessee went in to appeal
on the ground that the assessment done by the Assessing Officer was without
jurisdiction and without any specific direction from the CIT(A).

Relying on various decisions, the Tribunal held that the
CIT(A) has set aside the assessment means that he has annulled the assessment,
since he has not given any direction to re-do the assessment. Hence, the
Assessing Officer had no jurisdiction to re-do he assessment. The only remedy
with the Department was that it has to file an appeal against the order of the
CIT(A).

 

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