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TMI Blog2020 (1) TMI 1572X X X X Extracts X X X X X X X X Extracts X X X X ..... initiate suo motu revision especially when an appeal against Assessment Order has been filed and heard and order has been passed by the Appellate Commissioner and though the Tribunal went into the merits of the case, it has not decided about the jurisdiction. The jurisdiction point is an important point to decide the matter and therefore, the order passed by the Tribunal is set aside and the ma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ued and assessment was completed on 30.12.2016 by making additions. The said assessment order was set aside with a direction to the Assessing Officer to redo the assessment on 09.03.2018 by the Principal Commissioner of Income Tax-6. The same was challenged before the Income Tax Appellate Tribunal by the Assessee/Appellant, where the Tribunal dismissed the Appeal on 19.07.2018. The order of the Ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Tribunal was right in law in not holding that the Principal Commissioner of Income Tax had no jurisdiction to revise the order of the Assessing Officer, which is in violation of the 'doctrine of merger' and had exceeded in his jurisdiction in violation of Sub-Clause (c) under Explanation 1 to Section 263(1) of the Act in so far as the issue had already been the subject matter of appeal b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... into the merits of the case, it has not decided about the jurisdiction. The jurisdiction point is an important point to decide the matter and therefore, the order passed by the Tribunal is set aside and the matter is remanded to the Tribunal to decide about the jurisdiction. The above substantial questions of law are answered accordingly. 5. With the above direction, the Appeal is allowed. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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