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TMI Blog2024 (1) TMI 1331X X X X Extracts X X X X X X X X Extracts X X X X ..... e revenue has dutifully made certain arguments as noted in foregoing paragraph but neither been able to rebut the arguments made by Ld. AR nor the applicability of the decision of ITAT, Pune on facts or in law. Therefore, we are inclined to hold that the present case is having a jurisdictional deficit resulting into vitiating the impugned order. Therefore, we quash the impugned order on legality aspect itself and restore the original assessment-order passed by AO. Assessee appeal allowed. - SHRI VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER For the Assessee: Shri Suresh Gupta, AR For the Revenue: Ms. Simran Bhullar, CIT DR ORDER Per B.M. Biyani, A.M.: Feeling aggrieved by revision-order dated 21.03.2020 passed by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... essee made a very strong and straightforward submission attacking the jurisdictional deficit in the revisionary-action undertaken by PCIT. To demonstrate this, he carried us to Para No. 2 of the impugned order where the PCIT has made following noting: 2. Proceedings u/s 263 were, therefore, initiated by issue of show- cause notice dated 02.03.2020, which was duly served upon the assessee. The proposal u/s 263 was received through the O/o Jt. CIT, Range-1, Ujjain on 16.10.2019. 5. Ld. AR submitted that it is very much apparent from above noting that it is not the PCIT who has called for and examined the records of assessment-proceeding; it is the AO who has mooted the proposal for revision by PCIT. Ld. AR strongly contended that the PCIT has ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... have heard both the sides through Virtual Court and gone through the relevant material on record. It can be seen from para 4 of the ld. CIT s order that: A proposal for revision u/s 263 of the IT Act, 1961 was received from DCIT(IT)-1, Pune through the Jt.CIT (IT), Pune vide letter No. Pn/Jt.CIT(IT)/263/2016-17/61 dated 23.05.2016 . It is thus manifest that the edifice of the revision in the extant case has been laid on the bedrock of receipt of the proposal from the AO. At this stage, it would be worthwhile to have a glance at sub-section (1) of section 263 of the Act, which runs as under:- The Commissioner may call for and examine the record of any proceeding under this Act, and if he considers that any order passed therein by the Assessi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... record of any proceedings under the Act by the CIT leading him to consider the assessment order erroneous etc. A communication from the AO is not `the record of any proceedings under this Act . To put it simply, the consideration that the assessment order is erroneous and prejudicial to the interests of the revenue should flow from and be the consequence of his examination of the record of proceedings. If such a consideration is not preceded by the examination of record of the proceedings under the Act, the condition for revision does not get magnetized. 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... action u/s 263 by issuing a valid show-cause notice as required under law. She submitted that the assessee has not raised any such objection before PCIT himself in reply filed in response to show-cause notice u/s 263, therefore this objection must be turned down. She stressed that the PCIT has ultimately passed a valid revision-order on the basis of show-cause notice; there is no infirmity or fallacy in the action of PCIT. Therefore, the impugned order must be preserved. 9. We have considered rival contentions of both sides and perused the material placed before us. After reading of Para No. 2 of revision-order to which our attention has been drawn, as re-produced in foregoing Para No. 4 of this order, we find that that the PCIT received p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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