2019 (2) TMI 1393

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... has challenged a notice dated 28th November, 2018 issued by the Principal Commissioner of Income Tax, Mumbai under Section 263 of the Income Tax Act, 1961 (in short "the Act") conveying to the Petitioner that, pursuant to an order passed by the Income Tax Appellate Tribunal (for short "the Tribunal") dated 27th November, 2017, he proposed to grant a fresh hearing and pass order under Section 263 ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....efore the CIT(A), in the present case, the powers are exercised by the Principal Commissioner which is not in consonance with the directions of the Tribunal. 4. Counsel also points out that, Department had applied to the Tribunal for rectification of mistake, arising out of the said order dated 27th November, 2017 which is still pending. It would, therefore, not be open for the Principal Commissi....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... out that, all along the reference to the revisional order of the Revisional Authority was to the Commissioner and not CIT(A). The reference to CIT(A), particularly in paragraph 9 of the order is purely through oversight and is an inadvertent error. However, this would not mean that, the Revenue Authorities can on their own interpret the order of the Tribunal without seeking and obtaining the rect....