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| The Tax Publishers2019 TaxPub(DT) 7651 (Ind-Trib) INCOME TAX ACT, 1961
Section 263
As concerned issue was pending before CIT(A), invocation of jurisdiction over the same by Pr. CIT under section 263 was not justified as it would lead to multiplicity of litigation and hardship to parties.
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Revision under section 263 - Erroneous and prejudicial order - Invocation of jurisdiction over issue pending before CIT(A) -
Pr. CIT invoked jurisdiction under section 263 over matter pending consideration before CIT(A) and held assessment order erroneous and prejudicial to the interest of revenue.Held: As concerned issue was pending before CIT(A), invocation of jurisdiction over the same by Pr. CIT under section 263 was not justified as it would lead to multiplicity of litigation and hardship to parties.
Followed:Smt. Renuka Philip v. ITO Tax Case Appeal No. 286 of 2012 : 2018 TaxPub(DT) 7804 (Mad-HC).
REFERRED :
FAVOUR : In assessee's favour.
A.Y. :
IN THE ITAT, INDORE BENCH
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