2022 (10) TMI 1254

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..... THRA RAVI, JM : This appeal by the assessee against the order dated 18-02-2020 passed by the Pr. Commissioner of Income Tax-5, Pune ("Pr. CIT") for assessment year 2010-11. 2. The assessee raised three grounds of appeal amongst which the only issue emanates for our consideration is as to whether the Pr. CIT is justified in invoking jurisdiction u/s. 263 of the Act. 3. Heard both the parties an .....

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..... part at para 5 of the said decision is reproduced hereunder : "5. It is trite that a power which vests exclusively in one authority, can't be invoked or cause to be invoked by another, either directly or indirectly. Section 263 of the Act confers power on the CIT to revise an assessment order, subject to certain conditions. Instantly, we are confronted with a situation in which the revision was .....

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..... have triggered with the AO sending a proposal to the ld. CIT and then the latter passing the order u/s 263 of the Act on the basis of such a proposal, we hold that it became a case of jurisdiction deficit resulting into vitiating the impugned order. Without going into the merits of the case, we quash the impugned order on this legal issue itself." 4. In the light of the above finding, as discuss .....

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