https://www.taxtmi.com/caselaws?id=782857 ITAT Cochin dismissed the Revenue's appeal, upholding NFAC's jurisdiction to entertain the assessee's appeal under s. 246A against an intimation under s. 143(1), despite a prior revision petition under s. 264. The Tribunal held that s. 264(4)(c) merely bars the CIT from entertaining a revision on issues that are the subject matter of an appeal, and does not curtail the appellate remedy under s. 246A. As no substantive challenge was raised to NFAC's findings on merits, the order in favour of the assessee was sustained. en-us Wed, 20 Aug 2025 00:00:00 +0530 Fri, 05 Dec 2025 08:12:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=782857 ITAT Cochin dismissed the Revenue's appeal, upholding NFAC's jurisdiction to entertain the assessee's appeal under s. 246A against an intimation under s. 143(1), despite a prior revision petition under s. 264. The Tribunal held that s. 264(4)(c) merely bars the CIT from entertaining a revision on issues that are the subject matter of an appeal, and does not curtail the appellate remedy under s. 246A. As no substantive challenge was raised to NFAC's findings on merits, the order in favour of the assessee was sustained. Case-Laws Income Tax Wed, 20 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=782857