ITAT Slams CIT(A) for violation of Judicial Discipline by taking contradictory view on issue already confirmed on merit by it

ACIT Vs. M/s. Sutures India Pvt. Ltd. (ITAT Bangalore) ITAT Slams CIT(A) for violation of Judicial Discipline by taking contradictory view on issue already confirmed on merit by it and CIT (Appeals) have no jurisdiction to take any decision on issue which is already been decided by CIT under Section 263. In the case on hand when the issue of deduction under Section 80 IA was decided by the CIT under Section 263 then neither the Assessing Officer nor the CIT (Appeals) has any jurisdiction to take any decision or even to entertain the said issue. Deciding this issue by the CIT (Appeals) in the i...