https://www.taxtmi.com/caselaws?id=750961 Bombay HC quashed PCIT's order rejecting revision application under Section 264 on grounds that DCIT, CPC was not subordinate to PCIT. Court held that CPC acts merely as facilitator to Jurisdictional Assessing Officer who retains jurisdiction over assessee under Section 120. Processing of return by CPC does not curtail JAO's regular jurisdiction, as evidenced by JAO's role in demand enforcement and scrutiny selection. CBDT directions confirm jurisdictional PCIT can exercise powers under Sections 263 and 264. PCIT directed to dispose revision application in accordance with law. en-us Wed, 27 Mar 2024 00:00:00 +0530 Wed, 09 Jul 2025 17:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=750961 Bombay HC quashed PCIT's order rejecting revision application under Section 264 on grounds that DCIT, CPC was not subordinate to PCIT. Court held that CPC acts merely as facilitator to Jurisdictional Assessing Officer who retains jurisdiction over assessee under Section 120. Processing of return by CPC does not curtail JAO's regular jurisdiction, as evidenced by JAO's role in demand enforcement and scrutiny selection. CBDT directions confirm jurisdictional PCIT can exercise powers under Sections 263 and 264. PCIT directed to dispose revision application in accordance with law. Case-Laws Income Tax Wed, 27 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=750961