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AO cannot review assessment order already framed vide section 154 rectification
Case Law Details
- Case Name
- M/s City Clinic Pvt. Ltd. Vs. ACIT (ITAT Chandigarh)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2006- 07
- Courts
- All ITAT, ITAT Chandigarh
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he issue raised by the AO in proceeding under section 154 of the Act is highly debatable and requires the issue to be reconsidered by the AO about applicability of provision of section 115JB of the Act which was not raised by the AO in the original assessment proceeding. Therefore AO has no power to review his entire assessment order and to make certain additions in the order under section 154 of the Act. The assessee has declared all particulars regarding computation and assessment to be framed under section 115JB of the Act. When the AO has consciously taken the view to fra...
