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TMI Blog2022 (10) TMI 1254X X X X Extracts X X X X X X X X Extracts X X X X ..... . 263 of the Act on the proposal sent by the AO to the CIT. We note that the Tribunal, held the CIT passing the order u/s. 263 of the Act on the proposal sent by the AO is a case of jurisdiction deficit which resulting into vitiating the impugned order Admittedly, the Pr. CIT-5, Pune initiated proceedings u/s. 263 of the Act on the proposal sent by the Addl. CIT, Range-9, Pune which is evident fro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3 of the Act. 3. Heard both the parties and perused the material available on record. The ld. AR submits that Pr. CIT invoked jurisdiction u/s. 263 of the Act on the proposal submitted by the Addl. CIT, Range-9, Pune which is bad under law. He submits that the Pr. CIT should have exercised his jurisdiction on its own but not by the proposal sent by the Addl. CIT. He drew our attention to the order ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h a situation in which the revision was initiated on the basis of the AO sending a proposal to the CIT and not on the CIT suo motu calling for and examining the record of the assessment proceedings and thereafter considering the assessment order erroneous and prejudicial to the interests of the revenue. The AO recommending a revision to the CIT has no statutory sanction and is a course of action u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ght of the above finding, as discussed above admittedly, the Pr. CIT-5, Pune initiated proceedings u/s. 263 of the Act on the proposal sent by the Addl. CIT, Range-9, Pune which is evident from para 2 of the impugned order, and not suo motu calling for and examining the record of the assessment proceedings. Therefore, revision jurisdiction exercised by the Pr. CIT u/s. 263 of the Act fails and it ..... X X X X Extracts X X X X X X X X Extracts X X X X
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