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2023 (6) TMI 174 - ITAT DELHIRevision u/s 263 by CIT - CIT setting aside order passed u/s 143(3)/147 as erroneous in so far as it is prejudicial to the interest of the Revenue - as submitted A.O rectified his order u/s 154 and made additions to the income, based on audit objections - HELD THAT:- AO had already passed the order u/s 154 of the Act on 14/02/2020 by making very same addition which was the subject matter of order impugned of the PCIT dated 15/03/2021, we are of the opinion that, the order passed by the Ld. PCIT u/s 263(1) of the Act in directing the A.O. to frame the assessment order once again will amounts to double jeopardy to the Assessee - order passed u/s 263(1) of the Act by the PCIT is quashed. Decided in favour of assessee.
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