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2022 (5) TMI 151 - ITAT AMRITSARRectification of mistake u/s 154 - Revision u/s 263 - mis-match of receipts as per 26AS form and books of account - A.O. has sent a proposal to Ld. Pr.CIT, Central for revision of proceedings u/s. 263 - HELD THAT:- In the Income Tax Act, no where mentioned that A.O. will send a proposal to the Pr.CIT/CIT for initiation of revisional proceedings u/s. 263. We are of the opinion, Ld. A.O. ought to not to have sent the aforesaid proposal to the Pr. CIT if there was any ambiguity in the order passed by the Ld. A.O. then he could have rectified he mistake u/s. 154 of the Income Tax Act. As we can see such exercise is not being done by the Ld. A.O. rather he chosen to send a proposal for revision of his order to the Ld. Pr. CIT. In revisional proceedings u/s. 263, Ld. Pr.CIT is required to apply his own mind and satisfaction before invoking the provision of Section 263 and not merely at the behest of the proposal forwarded by the A.O. is against the spirit of the Act as held by the Pune Tribunal in the case of Span Overseas Ltd. [2015 (12) TMI 1743 - ITAT PUNE] A.O. ought not to have forwarded proposal to the Pr.CIT/CIT for revision of his own order have already remedy is available with the Assessing Officer to rectify his mistake u/s. 154 of the Income Tax Act, 1961. Ld. Pr.CIT ought to have applied his own mind independently than should have initiated proceeding u/s. 263 of the Income Tax Act. We are of the considered opinion; same is amount to miscarriage of justice. Appeal of assessee allowed.
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