PCIT cannot Initiate Revision Proceedings after disposal of appeal by CIT(A)

Late, Dipankar Mohan Ghosh Vs CIT (IT) (ITAT Delhi)

ITAT find that as far as the issue in dispute on merits in the first revision order passed u/s 263 of the Act by the Ld. PCIT dated 23/03/2020, the said issue was already decided by the Ld. CIT(A) vide order dated 08/05/20 19. Hence, on the date of initiation of section 263 proceedings on 02/08/2019, the Ld. CIT(A) had already disposed of the appeal on 08/05/2019 by adjudicating the issue on merits. Hence, this issue of grant additional TDS credit of Rs. 5,15,63,077/- was a

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