https://www.taxtmi.com/caselaws?id=310814 ITAT Mumbai remanded the matter to PCIT after finding that a crucial jurisdictional issue was not disposed of in the revision order u/s 263. The tribunal held that PCIT failed to decide whether it had competence to revise an assessment order passed u/s 143(3) r.w.s. 144C(13) following DRP directions. Since this jurisdictional question goes to the root of the matter and both parties agreed on remand, the tribunal restored the case to PCIT for fresh consideration of all grounds including the jurisdictional issue. en-us Fri, 29 Mar 2019 00:00:00 +0530 Sun, 19 Nov 2023 17:43:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=310814 ITAT Mumbai remanded the matter to PCIT after finding that a crucial jurisdictional issue was not disposed of in the revision order u/s 263. The tribunal held that PCIT failed to decide whether it had competence to revise an assessment order passed u/s 143(3) r.w.s. 144C(13) following DRP directions. Since this jurisdictional question goes to the root of the matter and both parties agreed on remand, the tribunal restored the case to PCIT for fresh consideration of all grounds including the jurisdictional issue. Case-Laws Income Tax Fri, 29 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=310814