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2009 (11) TMI 688 - ITAT LUCKNOWValidity of Order u/s 263 - show-cause notice without recording own satisfaction or reasons - HELD THAT:- In the instant case, the learned CIT nowhere recorded his satisfaction, rather the satisfaction was of the Income-tax Officer (Technical) who is not competent to revise the order u/s 263. Moreover, the show-cause notice has been issued by the Income-tax Officer (Technical) after considering the proposal of Joint CIT, which also establishes that without examining the assessment order passed by the AO u/s 143(3), the show-cause notice was issued. Furthermore, nothing was brought on record to substantiate that the order passed by the AO was erroneous or prejudicial to the interests of the Revenue. We, therefore, considering the legal proposition, are of the view that the learned CIT neither applied his mind nor brought on record that the assessment order was erroneous or prejudicial to the interests of the Revenue. Moreover, the show-cause notice u/s 263 has been issued by the Income-tax Officer (Technical) and not by the CIT after recording his satisfaction, therefore, the said order was void ab initio and deserves to be set aside. Appeal of assessee allowed.
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