CIT cannot invoke Jurisdiction U/s. 263 if matter already been heard by CIT (A)

Shri Ramakant Sharma Vs. Pr. CIT (ITAT Jaipur)

Where the CIT(A) was already ceased of the matter wherein the matter has been contested before him by the AO, the ld. Pr. CIT does not have the jurisdiction to exercise his powers u/s 263 of the Act on the same matter as per the explicit provisions contained in clause (c) to explanation 1 to section 263 of the Act.

FULL TEXT OF THE ITAT ORDER IS AS FOLLOWS:-

This is an appeal filed by the assessee challenging the order of Ld. Pr. CIT, Alwar dated 29.03.20

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