https://www.taxtmi.com/highlights?id=47203 Revision u/s 263 - AO was bound to follow the direction given by the Tribunal while passing order in u/s 143(3) r.w.s 254 and not permitted to deal with any other issue as it would have resulted in judicial indiscipline, accordingly, only tested the genuineness of the five sundry creditors, such order cannot be termed as erroneous - Pr. CIT exceeded the jurisdiction by invoking the powers u/s 263 en-us Sat, 15 Jun 2019 07:50:57 +0530 Fri, 14 Jun 2019 18:09:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=47203 Revision u/s 263 - AO was bound to follow the direction given by the Tribunal while passing order in u/s 143(3) r.w.s 254 and not permitted to deal with any other issue as it would have resulted in judicial indiscipline, accordingly, only tested the genuineness of the five sundry creditors, such order cannot be termed as erroneous - Pr. CIT exceeded the jurisdiction by invoking the powers u/s 263 Highlights Income Tax Sat, 15 Jun 2019 07:50:57 +0530 https://www.taxtmi.com/highlights?id=47203