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2022 (6) TMI 511 - AT - Income TaxRevision u/s 263 - disallowance of registration expenditure - HELD THAT:- AO without following the directions of the CIT in his revision order has passed assessment order u/s. 143(3) r.w.s. 263 by disallowing the expenses of Rs. 9,43,640/-. We have also noted that the Assessing Officer has wrongly mentioned the disallowance as Rs. 9,43,640/- instead of Rs. 9,40,640/- in his assessment order. The Ground raised by the assessee is also not valid because the CIT while passing the order U/s. 263 has provided a reasonable opportunity to the assessee which is evident from the order of CIT. The directions of the CIT is binding on the AO and the AO has no freedom to examine the issue and take appropriate action, in accordance with law. We therefore find that there is no ambiguity in the order of the Ld. CIT(A) in enhancing the assessment in accordance with order passed U/s. 263 instead of Rs. 9,43,640/- disallowed by the Ld. AO. Therefore, we are of the view that there is no infirmity in the order of the Ld. CIT(A) and no interference is required and accordingly, we uphold the order of the Ld. CIT(A) in this regard and the ground raised by the assessee is dismissed.
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