https://www.taxtmi.com/highlights?id=66252 Revision u/s 263 - Validity of order passed by the AO as per the direction of the Settlement Commission u/s.254D(4) - The order passed by the ld. AO u/s.143(3) r.w.s. 245D(4) of the Act could not be construed as an order passed by a subordinate authority in view of the fact that the Settlement Commission order has been passed by the Officers in the rank of the Chief Commissioner. - The revision order is void ab initio - AT en-us Sun, 30 Oct 2022 20:56:21 +0530 Sun, 30 Oct 2022 20:56:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=66252 Revision u/s 263 - Validity of order passed by the AO as per the direction of the Settlement Commission u/s.254D(4) - The order passed by the ld. AO u/s.143(3) r.w.s. 245D(4) of the Act could not be construed as an order passed by a subordinate authority in view of the fact that the Settlement Commission order has been passed by the Officers in the rank of the Chief Commissioner. - The revision order is void ab initio - AT Highlights Income Tax Sun, 30 Oct 2022 20:56:21 +0530 https://www.taxtmi.com/highlights?id=66252