TMI Blog2009 (11) TMI 688X X X X Extracts X X X X X X X X Extracts X X X X ..... ause notice was issued. Furthermore, nothing was brought on record to substantiate that the order passed by the AO was erroneous or prejudicial to the interests of the Revenue. We, therefore, considering the legal proposition, are of the view that the learned CIT neither applied his mind nor brought on record that the assessment order was erroneous or prejudicial to the interests of the Revenue. Moreover, the show-cause notice u/s 263 has been issued by the Income-tax Officer (Technical) and not by the CIT after recording his satisfaction, therefore, the said order was void ab initio and deserves to be set aside. Appeal of assessee allowed. - Order The order of the Bench was delivered by N. K. Saini (Accountant Member).-This is a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... otice dated June 5, 2009 under section 263 issued by the learned Commissioner of Income-tax-I, Kanpur is illegal, unjustified and is liable to be quashed and also consequent order under section 263, dated July 13, 2009 is without jurisdiction, illegal and unjustified. 5. That the learned Commissioner of Income-tax has failed to correctly appreciate the submissions made by the appellant during the course of proceedings under section 263 hence the conclusions unilaterally drawn are unfounded, unjustified and unwarranted. 6. That the learned Commissioner of Income-tax has failed to consider the facts during the course of assessment proceedings under section 143(3), the Assessing Officer had already examined each and every issue involved. A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ,020. The case was selected for scrutiny and the assessment was completed under section 143(3) of the Act on total income of Rs. 2,28,910 on September 15, 2008. The learned Commissioner of Income-tax set aside the assessment by invoking the provisions of section 263 of the Act. Learned counsel for the assessee submitted that the initiation of revisional proceedings under section 263 and the show-cause notice under section 263, dated June 5, 2009 were without jurisdiction and, therefore, the order under section 263 of the Act dated July 13, 2009 is without jurisdiction. It was contended that the primary requirement of section 263 is the consideration of the Commissioner of Income-tax and not by the Joint Commissioner of Income-tax or any o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er of Income-tax, therefore, the show-cause notice issued by him was on behalf of the learned Commissioner of Income-tax and the satisfaction recorded in the order sheet dated June 5, 2009 was the satisfaction of the learned Commissioner of Income-tax. We have considered the rival submissions and carefully gone through the materials available on the record. To decide the controversy it is relevant to discuss the provisions contained in section 263 of the Act which read as under: "263 (1) The Commissioner of Income-tax may call for and examine the record of any proceeding under this Act, and if he considers that any order passed therein by the Assessing Officer is erroneous in so far as it is prejudicial to the interests of the Revenue h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... shes that without examining the assessment order passed by the Assessing Officer under section 143(3), the show-cause notice was issued. Furthermore, nothing was brought on record to substantiate that the order passed by the Assessing Officer was erroneous or prejudicial to the interests of the Revenue. We, therefore, considering the legal proposition, are of the view that the learned Commissioner of Income-tax neither applied his mind nor brought on record that the assessment order was erroneous or prejudicial to the interests of the Revenue. Moreover, the show-cause notice under section 263 has been issued by the Income-tax Officer (Technical) and not by the Commissioner of Income-tax after recording his satisfaction, therefore, the said ..... X X X X Extracts X X X X X X X X Extracts X X X X
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