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| The Tax Publishers2019 TaxPub(DT) 5928 (All-HC) : (2019) 418 ITR 0723 : (2020) 314 CTR 0555 INCOME TAX ACT, 1961
Section 263, Expln. 1(c)
In view of clause (c) of Explanation1 to section 263, exercise of jurisdiction under section 263 when appeal was pending before CIT(A), was barred.
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Revision under section 263 - Erroneous and prejudicial order - Invocation of jurisdiction - Appeal pending before CIT(A)
CIT invoked jurisdiction under section 263 when appeal was pending before CIT(A).Held: In view of clause (c) of Explanation1 to section 263 exercise of jurisdiction under section 263 when appeal was pending before CIT(A) was, barred.
REFERRED :
FAVOUR : In assessee's favour.
A.Y. :
IN THE ALLAHABAD HIGH COURT
BHARATI SAPRU AND ROHIT RANJAN AGARWAL, JJ.
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