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2015 (6) TMI 1153 - AT - Income TaxRevision u/s 263 - wrong allowability of claim of tax credit under section 90 - residential status of assessee - Held that:- When the order of the AO was set aside in respect of issue is relating to the claim of tax credit under section 90 AO went altogether into a different footing and changed the status of the assessee as non-resident. CIT has remitted the matter back to the Assessing Officer specifically with regard to the claim of tax credit under section 90 of the Act and when the information filed by the assessee was found false, again fresh information was filed and the Assessing Officer was directed to pass fresh assessment order after receiving details from Canada Revenue Agency. AO, without following the directions of the CIT, by simply changing the status of the assessee, allowed the claim of the assessee. The order of the CIT setting aside the assessment his direction to make a fresh assessment in accordance with law cannot be read in isolation, but, it must be read in the context in which the CIT has exercised his powers of revision. In the present case, the ld. CIT has exercised his power in the context of tax credit claimed by the assessee under section 90 of the Act. The status of the assessee as to whether resident or non-resident is not before the CIT. CIT correctly exercised his power under section 263 and again set aside the order passed by the Assessing Officer. - Decided against assessee.
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