2012 (11) TMI 48

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....der dated September 26, 2011, passed by the Income-tax Appellate Tribunal, Bangalore Bench "B" in I. T. A. No. 678/Bang/2010 (assessment year 2005-06) in partly allowing the appeal.   The assessee is a private limited company. The assessment year is 2005-06. The assessee is aggrieved that the Tribunal even while allowing the appeal has only remanded the matter to the original Assessing Off....

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....Chythanya K. K., learned counsel for the appellant-assessee, has taken us through the order under appeal and has highlighted the question in issue and has made elaborate submissions to impress upon us that if this court is convinced that the Commissioner could not have invoked his revisional jurisdiction under section 263 in the given situation, the position will be that even the remand order pass....

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....isdiction in invoking his revisional jurisdiction. The order of the Commissioner may be wrong. But it does not necessarily mean that all wrong orders are situations invoking want of jurisdiction   Whether the Assessing Officer's view on the aspect on which the Commissioner thought it fit to exercise his revisional jurisdiction suffered from any error in law or was erroneous, has become a m....