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2023 (2) TMI 700 - ITAT CHENNAIRevision u/s 263 by CIT - doctrine of merger - appeal of the assessee is pending for adjudication AND Again for the same reasoning, the ld. PCIT has passed revision order under section 263 - addition towards unexplained cash deposits - HELD THAT:- Assessee has filed an appeal before the ld. CIT(A) and the appeal of the assessee is pending for adjudication. Again for the same reasoning, the ld. PCIT has passed revision order under section 263 of the Act, which appears to be incorrect for the reason that the addition made by the Assessing Officer was subject matter of appeal before the ld. CIT(A), which is to be covered by the concept of doctrine of merger in view of the provisions of clause (c) of Explanation (1) to section 263 - See KATHIRAVAN ANANTHALAKSHMI AND KATHIRAVAN SRINIVASAN VERSUS. case [2022 (8) TMI 1307 - ITAT CHENNAI] In the present case also, against the addition towards unexplained cash deposits, the assessee has preferred an appeal before the ld. CIT(A) and once this being contested before the ld. CIT(A), thus as per the provisions of clause (c) of Explanation (1) to section 263 of the Act, the doctrine of merger will apply and the ld. PCIT cannot take any cognizance of the matter while passing revision order under section 263 of the Act. Under the above facts and circumstances of the case, the revision order passed under section 263 of the Act is quashed. Appeal filed by the assessee is allowed.
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