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2022 (4) TMI 442 - AT - Income TaxRevision u/s 263 by CIT - Merging of CIT order - HELD THAT: A perusal of the aforesaid Clause-‘C’ of Explanation-1 to Section 263(1) of the Act would reveal that ld. Pr. CIT/CIT can invoke his jurisdiction u/s 263 of the Act in respect of the Assessment Order which had been the subject matter of any appeal relating to such matters as had not been considered and decided in such appeal. However, in this case, the matter in relation to which the ld. PCIT has invoked his jurisdiction, by way of issue of notice dated 02.05.2019 u/s 263 of the Act, has already been considered and decided in appeal by the ld. CIT(A) vide order dated 24.01.2019. In view of this, the impugned order passed by the ld. Pr. CIT is not sustainable as per law and the same is accordingly quashed.
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