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TMI Blog2023 (8) TMI 457X X X X Extracts X X X X X X X X Extracts X X X X ..... e taxes paid in USA - ITAT has noticed that the AO had applied his mind and taken a decision after due query in his notice issued u/s 142(1) to which the assessee had submitted its reply in detail. ITAT has rightly noticed that the CIT(A) s view is based on the observations contained in his order. It was argued that assessee had placed reliance on the authorities rendered by the Kolkata High Court and Delhi High Court. He pointed out that the CIT(A) has observed that the AO had not examined the issue vis-a-vis the law laid down by other High Courts and the other jurisdictional High Court. In our view, the ITAT has rightly held that such observations cannot be the basis on which revision can be made under Section 263. We are at one with the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... en admitted to consider the following question of law: Whether the Commissioner of Income Tax (Appeals), in the fact situation of the case, committed an error of law in invoking the provisions of Section 263 of the Income Tax Act, 1961? 2. Heard Shri E.I. Sanmathi, learned standing counsel for the Revenue and Shri T. Suryanarayana, learned Senior Advocate for the assessee. 3. Shri Sanmathi, placing reliance on the Commissioner of Income Tax Vs. Amitabh Bachchan (2016) 240 taxman.com 0221 (SC), submitted that impugned order passed by the ITAT is unsustainable in law because the CIT(A) [Commissioner of Income Tax (Appeals)] has rightly directed the AO [Assessing Officer] to re-examine in respect of four aspects namely, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for revision under Section 263. 8. The second issue is with regard to payment of state tax paid in USA. The ITAT has noticed that the AO had applied his mind and taken a decision after due query in his notice issued under Section 142(1) to which the assessee had submitted its reply in detail. The ITAT has rightly noticed that the CIT(A) s view is based on the observations contained in his order. It was argued by Shri Suryanarayana that assessee had placed reliance on the authorities rendered by the Kolkata High Court and Delhi High Court. He pointed out that the CIT(A) has observed that the AO had not examined the issue vis-a-vis the law laid down by other High Courts and the other jurisdictional High Court. In our view, the ITAT has ri ..... X X X X Extracts X X X X X X X X Extracts X X X X
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