https://www.taxtmi.com/caselaws?id=462617 The ITAT Panaji set aside the CIT(A) order and restored the AO's assessment order. The case involved a revision under section 263 where the CIT found violation of section 40(a)(ia) provisions. Following the precedent in Smt. Sunita Ajit Patil, the Tribunal held that no appeal lies against an AO's order giving effect to a section 263 direction. Consequently, the CIT(A) lacked jurisdiction to hear the appeal, making the original assessment order final. en-us Wed, 14 Sep 2016 00:00:00 +0530 Fri, 04 Jul 2025 19:03:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=462617 The ITAT Panaji set aside the CIT(A) order and restored the AO's assessment order. The case involved a revision under section 263 where the CIT found violation of section 40(a)(ia) provisions. Following the precedent in Smt. Sunita Ajit Patil, the Tribunal held that no appeal lies against an AO's order giving effect to a section 263 direction. Consequently, the CIT(A) lacked jurisdiction to hear the appeal, making the original assessment order final. Case-Laws Income Tax Wed, 14 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=462617