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AO Cannot Act as Appellate Authority to Review CIT(A) Order: Delhi HC
Case Law Details
- Case Name
- Goodrich Carbohydrates Ltd Vs ACIT (Delhi High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Delhi High Court
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Goodrich Carbohydrates Ltd Vs ACIT (Delhi High Court)
Delhi High Court has nullified an Income Tax Assessing Officer’s (AO) order that declined to implement a favorable ruling for Goodrich Carbohydrates Ltd. by the Commissioner of Income Tax (Appeals) [CIT(A)]. The High Court found the AO acted beyond their jurisdiction by effectively reviewing the CIT(A)’s decision based on a subsequent Supreme Court judgment.
The case pertains to the assessment year 2017-18, where Goodrich Carbohydrates Ltd. had filed its return declaring an income of Rs.2,26,85,350. During scrutiny, the AO made ...
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