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2017 (1) TMI 1796 - AT - Income TaxRevision u/s 263 by CIT - no permission was taken by the Assessing officer from the JCIT u/s 153D before passing the assessment order u/s 153C - HELD THAT:- In the case in hand the permission before passing the original assessment u/s 153A was duly taken by the Assessing officer from the competent authority. In our view, the permission u/s 153 D was required to assume jurisdiction to pass an order of assessment u/s 153A of the Act. Once the permission was taken, the jurisdiction was assumed by the Assessing officer and the assessment order was passed, which, however, has been subsequently set aside by the CIT for framing the same afresh. In these circumstances, it cannot be said that the AO had lost jurisdiction to frame the assessment afresh in compliance of the orders of the Ld. CIT(A) passed u/s 263 - Rather the Assessing officer was bound to frame the assessment afresh until and unless the said order of the Commissioner has been stayed or set aside by any higher Forum. Hence, we are of the view that the Assessing officer was not required to take fresh approval of the JCIT before passing the fresh order in compliance of the orders of the Commissioner of Income Tax. The impugned orders of the Ld. CIT(A) are, thus, not sustainable in the eyes of law. The matter in both the appeals is restored to the file of the CIT(A) with a direction to decide the case on merits irrespective of the fact that whether the permission u/s 153D was taken or not before passing the fresh assessment order by the Assessing officer as per the directions of the Ld. CIT. - Appeal of revenue allowed for statistical purposes.
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