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2018 (9) TMI 1551 - AT - Income TaxRevision u/s 263 - jurisdictional of the Administrative CIT in passing the order u/s 263 - additional ground admission - Held that:- We are of the view that the CIT(A) has erred in not adjudicating the issue raised before him on merits. The ITAT while confirming the jurisdictional of the Administrative CIT in passing the order u/s 263 of the I.T.Act, had clarified that the issue raised on merits was left open and the Assessing Officer shall decide the same de hors the observations made by the administrative Commissioner in revisionary order passed u/s 263 of the I.T.Act There was no specific direction by the Administrative CIT while passing his order u/s 263 of the I.T.Act. Therefore, the issue on merits ought to have been adjudicated by the A.O. as well as CIT(A) de hors the observation of the Administrative CIT. Thus additional ground is admitted and taken on record - matter needs to be examined by the CIT(A) afresh.
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