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2018 (6) TMI 1092 - HC - Income TaxRevision u/s 263 - scope of the order passed by the CIT(A) under Section 263 - Held that:- We note that the Revenue has not challenged the finding of the CIT(A) that the AO has gone beyond the scope of directions given by the CIT(A) in its order under Section 263 of the Act. The issue now being urged by the Revenue, that the Assessment Order dated 24th December, 2009 was in accordance with the order dated 27th September, 2011 of the CIT and not beyond the scope of its directions. As this was not an issue urged by them before the Tribunal, this question does not arise from the order of the Tribunal. Issue raised before the Tribunal and cannot be urged before this Court as held by this Court in CIT v/s. Tata Chemicals [2002 (4) TMI 42 - BOMBAY HIGH COURT]. Set off of R & D Expenses - We find that once it is not disputed by the Revenue before the Tribunal that, the order of the Assessing Officer on set off of R & D Expenses was beyond the scope of the directions given by the Commissioner of Income Tax in exercise of its power under Section 263 of the Act, the occasion to examine the correctness of the same, would not arise. In view of the above, the Question No.(b), in the above facts of the case, is academic and, therefore, does not give rise to any substantial question of law.
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