Fresh additions cannot be made in assessment due to revisional order u/s 263

M/s. Model Tanners (India) (P) Ltd. Vs.  ACIT (ITAT Lucknow)

Conclusion: While framing of assessment in pursuance of revisional order passed under section 263, AO was entitled to consider only those items which had been considered by CIT and was not entitled to consider any other item afresh for making addition.

Held: On perusal of the order dated 30/3/2015, CIT held that AO had not carried out any enquiry to verify t

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