Law:

Section:

Section 251 of the Income-tax Act, 1961 - Commissioner (Appeals) - Powers of - Assessment year 1988-89 - Whether Tribunal was justified in holding that Assessing Officer was bound by direction given by Commissioner (Appeals) in its appellate order while setting aside assessment order for fresh consideration - Held, yes - Whether power given to Commissioner (Appeals) for issuing directions to Assessing Officer can curtail power of Assessing Officer under section 143(3) or 144 - Held, no FACTS The Tribunal deleted certain additions made by the Assessing Officer and held that the Assessing Officer was bound by the direction given by the Commissioner (Appeals) in its appellate order while setting aside the assessment order for fresh consideration. The revenue contended that the power given to the Commissioner (Appeals) to issue directions to the Assessing Officer curtailed the power of the Assessing Officer under section 143(3) or 144. On appeal under section 260A : HELD The Commissioner (Appeals) is always superior authority and it can give any direction on the facts and circumstances of the case and in the light of the provisions of the Act. If the Assessing Officer or the assessee has any grievance, the provisions are already there in the Act to file an appeal before the Tribunal. The contention that the power given to the Commissioner (Appeals) curtails the power of the Assessing Officer under section 143(3) or 144, is baseless. In the scheme of the Act, when the Commissioner (Appeals) is the appellate authority, it has every right to correct the mistakes in the order of the Assessing Officer and the Commissioner (Appeals) can give any direction in conformity with the provisions of the Act. That does not curtail the power of the Assessing Officer rather that is in conformity with the provisions and scheme of the Act. As regards deletion of the addition made, when the finding of fact by the Tribunal was not perverse, it could not be challenged in appeal under section 260A, it was basically a question of fact and not a question of law. Thus, there was no justification to admit the appeal on the basis of that question. In the result, the appeal stood dismissed at…

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