https://www.taxtmi.com/highlights?id=6082 Revision u/s 263 – non est order - The assessment order has been passed by earlier AO, i.e., ACIT, while said jurisdiction was already transferred to Addl.CIT - Once order of ACIT in question is not quashed, the order passed by successor Assessing Officer will go infructuous. It will enhance the mischief. - AT en-us Wed, 21 Nov 2012 08:35:43 +0530 Wed, 21 Nov 2012 08:35:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=6082 Revision u/s 263 – non est order - The assessment order has been passed by earlier AO, i.e., ACIT, while said jurisdiction was already transferred to Addl.CIT - Once order of ACIT in question is not quashed, the order passed by successor Assessing Officer will go infructuous. It will enhance the mischief. - AT Highlights Income Tax Wed, 21 Nov 2012 08:35:43 +0530 https://www.taxtmi.com/highlights?id=6082