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2017 (3) TMI 1386 - HC - Income TaxRevision u/s 263 - mere registration under Section 12-A would not preclude Assessing Authority from examining allowability under Section 11 - Held that:- Assessment order dated 28.12.2010 stood merged with C.I.T.(A)'s order dated 21.11.2013. Order dated 01.12.2011 was not an independent order but a partial revision of assessment order dated 28.12.2010. This was passed by Assessing Authority in order to give effect to Tribunal's order dated 21.06.2011 whereby C.I.T.'s order dated 08.03.2010 cancelling registration was set aside and registration was restored. The issue of applicability of Sections 11 to 13 of Act, 1961 having been examined by C.I.T.(A) and decided in favour of Assessee, it was not open to C.I.T. to exercise power under Section 263 to re-agitate the same as it was beyond its jurisdiction. Any issue, if, has already been decided in appeal preferred by Assessee, to that extent C.I.T. will stand denuded of its power under Section 263.- Decided in favour of assessee
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