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TMI Blog2015 (2) TMI 773X X X X Extracts X X X X X X X X Extracts X X X X ..... t there was no occasion to file the return at Satna (MP). The process were without proper jurisdiction and it has no value. When it is so, then we uphold the order passed by the CIT(A) under Section 263 of the Act. The same is hereby sustained alongwith the reasons mentioned therein. The impugned order passed by the Tribunal is hereby set aside. Decided against the assessee. - INCOME TAX APPEAL N ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Tribunal erred in law in holding that a nonest order is beyond the purview of the provisions oif Sec. 263 of the I.T. Act, 1961? (iii)Whether the Hon'ble Income Tax Appellate Tribunal erred in law in holding that under section 263 of the I.t. Act, 1961 the CIT can not revise an order made by an Assessing Officer not subordinate to him in a case which is within the jurisdiction of such CIT? ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The said order was assailed before the Tribunal, who vide its order dated 21.08.2006 has quashed the order passed under Section 263 of the Income Tax Act. Being, aggrieved the Department has filed the present appeal. In the meantime, the order dated 16.10.1996 passed by the CIT, Central, Kanpur under Section 263 of the Income Tax Act has been given effect by the ITO, who has passed the fresh o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Act. From the record, it appears that the CIT(A) has passed the order under Section 263 of the Income Tax Act by observing that the jurisdiction over this case was centralized with ACIT, Central Circle, Allahabad vide jurisdictional order dated 10.04.1989. The returns of income up to the assessment year 1993-94 were filed with the ACIT, Central Circle, Allahabad. The assessee has filed t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be mentioned that in the present appeal, the direction passed by the CIT(A) under Section 263 of the Income Tax Act, which we also uphold was already given effect by the AO, when he had passed the fresh assessment order under Section 143(3)/263 on 31.03.1997. The CIT(A) has already passed the order on 19.12.1997 and the Tribunal has also passed the order on 15.12.2006. No further appeal has been f ..... X X X X Extracts X X X X X X X X Extracts X X X X
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