Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2018 (7) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (7) TMI 1639 - ITAT KOLKATARevision u/s 263 - CIT found fault with the assessment order in respect to assessee’s claim for deduction u/s. 80IE of the Act, computation of tax liability u/s. 115JB and payment of tax u/s. 115O - Held that:- As the issues which has been set aside by the Ld. Pr. CIT for fresh adjudication of AO vide impugned order dated 30.03.2017 has already merged with the order of the Ld. CIT(A) so, the Ld. Pr. CIT lacks jurisdiction to interfere with the order on the issues that has already merged with the order of the Ld. CIT(A) dated 20.07.2016. Coming to AY 2012-13. We note that all the three identical issues discussed above which has been remitted by the Ld. Pr. CIT has been taken cognizance by the Ld. CIT(A) in the regular appeal preferred by the assessee well before the Ld. CIT issued the SCN conveying his desire to invoke revisional jurisdiction u/s. 263 of the Act, therefore, as per the clause (c) to Explanation (1) of sec. 263 the subject matters of all the three issues was already under appeal before the Ld. CIT(A) and, therefore, the Ld. CIT does not enjoy revisional jurisdiction u/s. 263 to interfere on these issues which is under appeal before the Ld. CIT (A). Therefore, we find merit in the appeal of the assessee and we quash both the impugned orders of the ld. Pr. CIT. Thus, both the appeals of the assessee are allowed.
|