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2020 (9) TMI 149 - AT - Income TaxRevision u/s 263 - Pr.CIT cannot exercise his jurisdictional power u/s.263 if the assessee’s appeal is pending before the CIT(A) - HELD THAT:- As relying on ACC LIMITED, CEMENT [2020 (7) TMI 369 - ITAT MUMBAI] Pr.CIT cannot exercise his jurisdiction if the issue was a subject matter of an appeal before the CIT(A), hence, the ld. Pr.CIT is not justified in directing the AO to modify the assessment order and accordingly, we quash the order passed by the Pr.CIT u/s.263 of the Act. Thus, the ground raised by the assessee is allowed.
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