Revision u/s 263 - Jurisdiction of CIT when the matter is ...

CIT's Revision Power u/s 263 Invalid When Appeal Pending Before CIT(Appeals); Assessee's Appeal Allowed, Order Quashed.

February 4, 2023

Case Laws Income Tax AT

Revision u/s 263 - Jurisdiction of CIT when the matter is pending before the CIT(A) - It is not a separate issue, which has to be taken care in revisionary jurisdiction. It can easily be examined by the ld. 1st Appellate Authority while deciding the appeals against the above two assessment orders. Therefore, we allow this appeal of the assessee and quash 263 order - AT

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Revision u/s 263 - Jurisdiction of CIT when the matter is ...

CIT's Revision Power u/s 263 Invalid When Appeal Pending Before CIT(Appeals); Assessee's Appeal Allowed, Order Quashed.

February 4, 2023

Case Laws Income Tax AT

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