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Documents citing Elel Hotels & Investments Ltd. vs Joint Cit on 7 January, 2005

Delhi Building Material Corpn. vs Assistant Commissioner Of Income Tax on 10 October, 2005

All these judgments, no doubt, deal with the scope of powers of the AO in set aside assessment. But the ratio of the same would equally be applicable to the powers of the CIT(A) when the matter is restored to his file by the Tribunal because his powers are co-terminus with that of the AO. In the case of Elel Hotels and Investments Ltd. v. Jt. CIT (supra), where the Tribunal, Bombay Bench, dealt with the scope of powers of CIT(A) in set aside appeal proceedings, it was held that in second round of appeal, the learned CIT(A) had no jurisdiction to give direction to tax another source of income, which had not been taxed by the AO in original assessment.
Income Tax Appellate Tribunal - Amritsar Cites 18 - Cited by 0 - Full Document
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