https://www.taxtmi.com/highlights?id=68091 Revision u/s 263 - Jurisdiction of CIT when the matter is pending before the CIT(A) - It is not a separate issue, which has to be taken care in revisionary jurisdiction. It can easily be examined by the ld. 1st Appellate Authority while deciding the appeals against the above two assessment orders. Therefore, we allow this appeal of the assessee and quash 263 order - AT en-us Sat, 04 Feb 2023 08:51:30 +0530 Sat, 04 Feb 2023 08:51:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=68091 Revision u/s 263 - Jurisdiction of CIT when the matter is pending before the CIT(A) - It is not a separate issue, which has to be taken care in revisionary jurisdiction. It can easily be examined by the ld. 1st Appellate Authority while deciding the appeals against the above two assessment orders. Therefore, we allow this appeal of the assessee and quash 263 order - AT Highlights Income Tax Sat, 04 Feb 2023 08:51:30 +0530 https://www.taxtmi.com/highlights?id=68091