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2023 (7) TMI 901 - AT - Income TaxRevision u/s 263 - validity of notice as issued by the ITO who is below the rank of ld. PCIT - HELD THAT:- ITO has no power to initiate the notice u/s 263 which vitiated the entire proceeding of section 263. The statute never permitted in section 263 for delegation of power to the authority below for issuance of notice for initiation of proceedings. We respectfully relied on the case Alcon Resort Holdings Ltd. [2022 (4) TMI 862 - BOMBAY HIGH COURT] We fully relied on the maxim delegatus non protest delegare sets. The delegation if possible if permitted by the law. DR was unable to place any judgment against the submission of assessee. Accordingly, the notice issued U/s 263 is invalid. The order passed by the ld. PCIT is void and liable to be quashed. Decided in favour of assessee.
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