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Once Appeal withdrawn & Revision allowed u/s 264, CIT(A) has no jurisdiction
Case Law Details
- Case Name
- Dr. Om Prakash Vs ACIT (ITAT Delhi)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2014-15
- Courts
- All ITAT, ITAT Delhi
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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Once Appeal withdrawn & Revision allowed u/s 264, CIT(A) has no jurisdiction – Revision u/s 264 prevails after appeal withdrawal – CIT(A) Order Invalid– ITAT Delhi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 fi...
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