Law: Income Tax Act, 1961

Section: 251

Income Tax----Appeal to CIT (Appeals)---Powers of Commissioner of Income-tax (Appeals)---Powers under S.251 are very Wide ---CIT (Appeals) can direct Assessing Officer to consider question of status of assessee alone---Indian Income Tax Act, 1961, S.251. Under section 251 of the Income Tax Act, 1961, the Commissioner of Income-tax (Appeals) in appeal against the order of assessment is empowered to pass any order by way of confirming, refusing, enhancing or annulling the assessment order or to set aside the assessment and refer the case back to the Assessing Officer for making a fresh assessment in accordance with the direction given by the Commissioner (Appeals) and after making such inquiry as may be necessary. If he thought fit, he is also empowered to make enhancement of the income assessed The powers of the Commissioner (Appeals), while exercising his appellate powers are wide and it lies purely within his discretion to set aside the entire order of assessment or, to set aside a part of the assessment order, with a direction to the Assessing Authority to consider the point after making such further enquiry as may be directed by him. The Commissioner of Income-tax (Appeals) can direct the Income-tax Officer to consider the question of status alone, while considering the appeal preferred before him. CIT v. S.K. Ulagammal Achi (1987) 166 ITR 210 (Mad.) fol. JUDGMENT N. V. BALASUBRAMANIAN, J.---In pursuance of the direction of this Court the Appellate Tribunal has stated a case and referred the following question of law for our consideration: "Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was right in holding that the Commissioner of Income-tax (Appeals) was justified in partially setting aside the assessment of the Income-tax Officer for considering the question of status?" The assessee is a company and it was assessed for the assessment year 1974-75 in the status of a company in which the public are not substantially interested. The assessee went on appeal against the order of assessment to the Commissioner of Income-tax (Appeals) challenging the part of the order holding that the assessee is a company in which the public…

Deprecated: trim(): Passing null to parameter #1 ($string) of type string is deprecated in /home/digixyei/sldsystempk.com/view/master-layout/view_case.php on line 492