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2010 (9) TMI 355 - HC - Income TaxSection 263 of the Income Tax Act, 1961 – Whether Tribunal was correct in holding that the CIT(A) cannot revise under Section 263 an order of the IAC under Section 143(3), made by him by virtue of the jurisdiction conferred upon him under Section 125, especially when sub-section (2) of Section 125 clarifies that a reference to the ITO in the Act shall be deemed to be a reference to the IAC - Tribunal on identical facts had cancelled the order of the Commissioner (Appeals) on the ground of lack of jurisdiction – Held that on the basis of precedent judgement that the Commissioner (Appeals) had no jurisdiction to revise the order of the Inspecting Assistant Commissioner (IAC) under Section 143(3) and therefore we do not propose to give any findings thereon
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