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TMI Blog2012 (9) TMI 829X X X X Extracts X X X X X X X X Extracts X X X X ..... a finding has been recorded by the Tribunal that the notice has been issued under the signature of Income-tax officer (Technical), whereas in view of the provisions of powers u/s 263 (1), it is only the CIT to issue notice. Order of Tribunal upheld. It is also relevant that pleas can be raised only out of the judgment passed by the Tribunal or other authorities, but the plea, which was not raised at any stage, cannot be raised for the first time before this Court. No other arguments have been advanced in respect of other questions framed in the memo of appeal. - IT Appeal No. 47 of 2011 - - - Dated:- 2-7-2012 - Rajiv Sharma and Vinay Kumar Mathur, JJ. D.D. Chopra for the Petitioner. JUDGMENT 1. Heard Mr. D.D. Chopr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent order passed by the Assessing Officer, the CIT directed the Assessing Officer to pass a fresh order. Thereafter, the Assessing Officer passed an order dated 14.2.2011. Being not satisfied, the assessee has filed an appeal whereby the Tribunal set aside the order, which is impugned in the instant appeal. 3. Learned Counsel for the appellant submits that in view of the provisions of Section 292(bb), it is not open for the assessee to raise an objection with regard to the proceedings initiated under Section 263 of the Income Tax Act by the Commissioner of insofar as he had participated in the proceedings and tendered his reply. Therefore, the impugned order suffers from illegality. He has relied upon the cases of CIT v. Electro House [19 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... him in time; or (c) served upon him in an improper manner; Provided that nothing contained in this section shall apply where the assessee has raised such objection before the completion of such assessment or reassessment. "263 (1) Revision of orders prejudicial to revenue -- The CIT may call for and examine the record of any proceeding under this Act, and if he considers that any order passed by the AO is erroneous insofar as it is prejudicial to the interests of Revenue he may, after giving the assessee an opportunity of being heard and after making or causing to be made such inquiry as he deems necessary, pass such order thereon as the circumstances of the case justify, including an order enhancing or modifying the assessment, or ..... X X X X Extracts X X X X X X X X Extracts X X X X
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