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2015 (8) TMI 1442 - AT - Income TaxRevision u/s 263 - scope of revision - fresh proceedings under section 143(3) - Held that:- When the order passed by the AO under section 143(3) is set aside by the Ld. CIT by exercising the power under section 263 with a direction to the AO to re-do the assessment afresh, the scope of such set aside proceedings is limited to the issues directed to be considered by the Ld. CIT in his order under section 263. AO thus is required to consider in the fresh proceedings under section 143(3) read with section 263 only such issues over and above the issues already considered in the original assessment which continues to subsist to the extent of income as determined by the AO in the original assessment. Since the appeal filed by the assessee before the Ld. CIT(A) against the order originally passed by the AO under section 143(3) was in respect of its grievance as arising from the income determined in the said assessment, the same, in our opinion, had not become infructuous as a result of order passed by the CIT u/d 263 and the Ld. CIT(A) ought to have disposed of the same on merit. - set aside the impugned order of the Ld. CIT(A) and remit the matter back to him with a direction to dispose of the appeal of the assessee filed against the order of the AO dated 31.12.2010 passed under section 143(3) on merit after giving the assessee a proper and sufficient opportunity of being heard - Appeal of the assessee is treated as allowed.
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