https://www.taxtmi.com/caselaws?id=442802 The Tribunal ruled that the CIT(A) lacked jurisdiction to issue orders under section 154 of the IT Act without pending proceedings, deeming the order invalid. Additionally, the Tribunal found the CIT(A)'s direction to initiate penalty proceedings under section 270A improper, as it constituted a revision rather than rectification of the order. Consequently, the Tribunal allowed the appeal, quashing both the CIT(A)'s order under section 154 and the directive to initiate penalty proceedings under section 270A for being beyond the CIT(A)'s authority and contrary to the IT Act provisions. en-us Mon, 17 Jul 2023 00:00:00 +0530 Mon, 11 Sep 2023 17:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=442802 The Tribunal ruled that the CIT(A) lacked jurisdiction to issue orders under section 154 of the IT Act without pending proceedings, deeming the order invalid. Additionally, the Tribunal found the CIT(A)'s direction to initiate penalty proceedings under section 270A improper, as it constituted a revision rather than rectification of the order. Consequently, the Tribunal allowed the appeal, quashing both the CIT(A)'s order under section 154 and the directive to initiate penalty proceedings under section 270A for being beyond the CIT(A)'s authority and contrary to the IT Act provisions. Case-Laws Income Tax Mon, 17 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=442802