Show Cause Notice Invalid: Section 263 Revision Issued by Unauthorized Officer, Proceedings Dismissed Due to Procedural Defect.

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....Revision u/s 263 - notice not signed by CIT - SCN was issued by Income Tax Officer (Technical) - as per Section 263 CIT cannot delegate his powers to the subordinate Officer or lower officer and, therefore, this defect is non-curable defect and the Show Cause Notice itself is bad in law - revision proceedings does not survive....