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2016 (5) TMI 1088 - AT - Income TaxValidity of revision order u/s.263 - whether CIT-9 lacks jurisdiction as the assessment for assessment year 2011-12 was passed by the ITO,Ward No.VIII(1),Chennai, which falls in the jurisdiction of CIT-7 and not in CIT-9 ? - Held that:- In the present case, the notification is dated 15.11.2014 and the assessment order u/s.143(3) of the Act was passed on 24.03.2014 falls in the jurisdiction of the CIT-7 and not in other jurisdiction. We are convinced with the arguments of the ld.A.R and perused the findings and submissions of ld.D.R on the issue of jurisdiction. Considering the apparent facts, we are of the opinion that the Ld.CIT- 9 passed the revision order u/s.263 of the Act without jurisdiction as per the provisions of the Act. Therefore, we are inclined to quash the revision order passed u/s.263 of the Act on the ground of lack of jurisdiction and restore the order u/s.143(3) of the Act by the AO passed on 24.03.2014. - Decided in favour of assessee.
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