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2022 (10) TMI 938 - AT - Income TaxRevision u/s 263 by CIT - HELD THAT:- It is known fact that the assessee preferred appeal against the consequential order passed by the AO u/s 143(3) r.w.s. 263 before CIT(A) and the CIT(A) after considering the submissions of the assessee, has rightly allowed the appeal of the assessee on merit and legal grounds, relying on the decision of the Tribunal in assessee’s own case [2022 (6) TMI 350 - ITAT VISAKHAPATNAM] Thus hold that the Ld.CIT(A) has rightly followed the decision of the Tribunal as the consequential order passed by the AO has no locus standi and allowed the appeal of the assessee. Therefore, we are not inclined to interfere with the order passed by the Ld.CIT(A) and dismiss the appeal of the revenue.
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