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2021 (2) TMI 732 - AT - Income TaxRectification u/s 254 - Revision u/s 263 - two rounds of appeal before the ITAT against the order of learned CIT passed under section 263 - fulfilment of condition under section 80IB - MA against the ITAT order arising that ITAT has not considered the issue raised. Proper opportunity to the assessee has not been given by the learned CIT while passing the order under section 263 - HELD THAT:- In the first round of appeal before the ITAT, on assessee's plea that assessee has not been provided proper opportunity and there has been violation of principle of natural justice the ITAT had already remanded the matter to the learned CIT. Thereafter the learned CIT gave the assessee proper opportunity of being heard and passed afresh order. This order was duly upheld by the ITAT discussing all the facets of the merits. Now again the assessee is filing miscellaneous application contending that assessee has not been given proper opportunity by the learned CIT in as much as final order u/s. 263 is on a different ground than that was mentioned in the notice u/s. 263. Hence there is violation of principles of natural justice. We note that notice u/s. 263 is not something which the learned CIT issues in the second round of proceedings before him. Hence, in our considered opinion the assessee is seeking review of the order already passed after duly considering all the facts. This is not permissible under section 254(2) of the I.T. Act. Miscellaneous Application stands dismissed.
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