INCOME TAX ACT, 1961

--Revision under section 263Validity Initial notice to be signed by Commissioner vis-a-vis ITO (Technical)--The original assessment order was passed by ITO under section 143(3). Subsequently, Commissioner invoked the provisions of section 263 and passed the revision order. The revision order was challenged by assessee before the Tribunal. Tribunal set aside the revision order on the ground that the notice for revision had been issued under the signature of ITO (Technical) instead of Commissioner. Revenue filed an appeal before the High Court submitting the plea that in view of the provisions of section 292(BB), it was not open for assessee to raise an objection with regard to the proceedings initiated under section 263 by Commissioner insofar as he had participated in the proceedings and tendered his reply. Held: Section 292BB deals with the procedure for service of notice and in case, there is a defective service of notice, it provides that if assessee had cooperated, it would not be open for him to raise the plea, or any objection in any proceeding or inquiry, whereas in the instant case, it was not the case of the service of notice, but the initial issuance of notice, which had not been signed by the competent authority as a finding had been recorded by the Tribunal that the notice had been issued under the signature of ITO (Technical), whereas in view of the provisions of powers under section 263 (1), it is only the Commissioner who is competent to issue notice. Further the pleas can be raised only out of the judgment passed by the Tribunal or other authorities, but the plea, which was not raised at any stage, cannot be raised for the first time before this Court. In view of above, Tribunal had rightly set aside the revision proceedings being void on the ground of improper notice.