Powers of Commissioner of Income Tax co-terminus with that of Assessing Officer

It is a settled law that the powers of the Commissioner of Income Tax is co-terminus with that of Assessing Officer. Under the circumstances, the particular enquiry that was not made by the Assessing Officer which was necessary in the facts of the case, should have been done by the Ld. Commissioner of Income Tax (A).

INCOME TAX APPELLATE TRIBUNAL, DELHI

I.T.A. No. 2104/Del/2010 – A.Y.: 2003-04

ITO

Vs.  <

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