Once Appeal withdrawn & Revision allowed u/s 264, CIT(A) has no jurisdiction

Dr. Om Prakash Vs ACIT (ITAT Delhi) Once Appeal withdrawn & Revision allowed u/s 264, CIT(A) has no jurisdiction – Revision u/s 264 prevails after appeal withdrawal – CIT(A) Order Invalid– ITAT Delhi Delhi ITAT has held that once an assessment order is revised u/s 264 by PCIT, the said revision order becomes operative & the pending appeal before CIT(A) automatically becomes infructuous. Tribunal further observed that CIT(A) has no authority in law to sit in judgment over the validity of a revision order passed by PCIT. Assessee, a medical practitioner, had filed his return de...