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TMI Blog2015 (11) TMI 1649X X X X Extracts X X X X X X X X Extracts X X X X ..... assessee is directed against the order dated 26.3.2014 passed by Commissioner of Income Tax-I, Thane under section 263 of the Income Tax Act, 1961 for the assessment year 2009-10. 2. The assessee is challenging the validity of a revision order passed by the Commissioner of Income Tax u/s 263 of the Act. 3. We heard the parties and perused the record. The ld. AR submitted a copy of revision notic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y, the CIT set aside the assessment order and directed the AO to re-do the assessment de-novo after affording opportunity of being heard to the assessee. 4. The ld. A.R further submitted that the issue relating the initiation of revision proceedings was not mentioned in the notice issued by the CIT. He submitted that the Hon'ble Delhi Bench of Tribunal has held in the case of B S Sangwan V/s ITO ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Ld A.R placed reliance on the decision rendered by Chandigarh Bench of Tribunal in the case of Amarjeet Dhall Vs. CIT (2014)(65 SOT 33)(Cha)(URO). 6. The ld. DR, on the contrary, supported the order passed by the Commissioner. 7. Having heard the rival contentions, we are of the view that there is merit in the submissions made by the ld. AR. We notice that the CIT has not issued revision not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... enalty proceedings. Hence, the Commissioner, under the garb of revising the assessment order, cannot direct the AO to change his decision. This view also finds support from the decision rendered by the Chandigarh bench of Tribunal in the case of Amarjeet Dhall (supra). 8. In view of the foregoing discussions, we are of the view that the impugned revision order cannot be sustained. Accordingly, we ..... X X X X Extracts X X X X X X X X Extracts X X X X
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