https://www.taxtmi.com/caselaws?id=462606 ITAT Panaji held that appeals against AO's order giving effect to CIT's section 263 order are not maintainable before CIT(A) or Appellate Tribunal when the original assessment is merely modified rather than cancelled. The tribunal distinguished between two types of section 263 orders: those enhancing/modifying assessments and those cancelling assessments directing fresh assessment. Where CIT under section 263 only modifies assessment by disallowing job work charges to sister concerns under section 40(a)(ia), the AO merely gives computational effect without exercising independent assessment powers. Since the section 263 order modified rather than cancelled the assessment, the subsequent order giving effect remains a section 263 order, not appealable under sections 246 or 253. The appeal was dismissed as not maintainable. en-us Tue, 28 Jun 2016 00:00:00 +0530 Thu, 03 Jul 2025 20:45:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=462606 ITAT Panaji held that appeals against AO's order giving effect to CIT's section 263 order are not maintainable before CIT(A) or Appellate Tribunal when the original assessment is merely modified rather than cancelled. The tribunal distinguished between two types of section 263 orders: those enhancing/modifying assessments and those cancelling assessments directing fresh assessment. Where CIT under section 263 only modifies assessment by disallowing job work charges to sister concerns under section 40(a)(ia), the AO merely gives computational effect without exercising independent assessment powers. Since the section 263 order modified rather than cancelled the assessment, the subsequent order giving effect remains a section 263 order, not appealable under sections 246 or 253. The appeal was dismissed as not maintainable. Case-Laws Income Tax Tue, 28 Jun 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=462606