Revision u/s. 263 initiated by CIT based on AO’s recommendation is not maintainable

Bandigadi Chandrappashetty Rajashekara Vs ITO (ITAT Bangalore) ITAT Bangalore held that initiation of revisionary proceedings under section 263 of the Income Tax Act by CIT based on the recommendation of the AO is not maintainable. Accordingly, revisionary order set aside and appeal allowed. Facts- The present appeal has been preferred by the assessee, however, it is filed with a delay of 1249 days. The assessee in the Affidavit submitted that delay is due to two reasons i.e. COVID19 and further the email id of Tax Practitioner was furnished in the Income-tax Return. Therefore, all the notices...