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2012 (6) TMI 510 - AT - Income TaxInitiating re-assessment proceedings u/s. 263 – SCN issued as AO did not assess the amount received by the assessee as repairs of machinery charges and contract receipts for assessment year 2002-03 – on submissions by the assessee in reply to SCN CIT remitted the matter to the file of the AO that the claim of the assessee requires verification - Held that:- The impugned revision order is not sustainable as the grounds on which order was subjected to revision are different, vis-à-vis the grounds on which revision proceedings were actually initiated as in the show-cause notice CIT states that the order passed by the AO was erroneous and prejudicial to the interest of revenue because he did not assess the amount of ₹ 55 lakhs received by the assessee as repairs of machinery charges and did not assess a sum of ₹ 2,41,81,436/- being contract receipts for A.Y. 2002- 03”, whereas in the revision order, learned Commissioner abundance this stand and merely directs the Assessing Officer “to call for the original vouchers as well as the original ledger containing the sales account as well other sub-accounts in which the assessee claims to have made entries regarding such income - there was a shift in the stand of the Commissioner as to whether it was a case for revision on the ground that income as stated was required to be added to the income assessed or whether it was a case for revision on the ground that the AO did not make necessary verification about the related transactions – as the revision order is passed on the ground other than the grounds for which revision proceedings are initiated, the same cannot be sustainable in law – in favour of assessee.
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