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2018 (11) TMI 1873 - AT - Income TaxRevisionary jurisdiction by the Commissioner u/s 263 - Assessment was completed under section 143(3) r.w.s. 153A of the Act after obtaining approval of Additional CIT under section 153D - HELD THAT:- As decided in Dhariwal Industries Limited [2017 (1) TMI 260 - ITAT PUNE] where the Assessing Officer had passed the order after obtaining necessary approval from Additional CIT under section 153D of the Act, then the Commissioner is precluded from exercising his revisionary power under section 263 of the Act and consequently, order passed by the Commissioner is both invalid and bad in law and the same is cancelled. The grounds of appeal raised by assessee are thus, allowed.
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