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1 - 10 of 21 (0.21 seconds)Section 145A in The Income Tax Act, 1961 [Entire Act]
Section 251 in The Income Tax Act, 1961 [Entire Act]
Section 148 in The Income Tax Act, 1961 [Entire Act]
Rama Bai And Ors. vs Commissioner Of Income-Tax, Andhra ... on 8 November, 1989
The ld. CIT(A)
applied the ratio of the judgement of the Hon'ble Supreme Court in the case of Rama
Bai (supra) and deleted the interest added in the AY 2009-10. The other assessment
years were not before him i.e. AY 2005-06 and 2006-07. The proposition of law laid
down in the case law referred above is that the ld. CIT(A) has no power under the
provision of law to give direction to the AO for reopening of assessment. Thus the
reasons recorded for reopening of assessments is bad in law.