Allowing the appeal the Tribunal held that it is a trite that a power which vests exclusively in one authority can‘t be invoked or caused to be invoked by another, either directly or indirectly. The AO recommending a revision to the CIT has no statutory sanction and is course of action unknown to the law. Revision order on the basis of proposal of Assessing Officer is bad in law and set aside. (dt. 2-11-2021) (AY. 2012-13)
Alfa Laval Lund AB v. CIT (2021) BCAJ-December-P. 47 (Pune) (Trib.)
S. 263 : Commissioner-Revision of orders prejudicial to revenue-Revision order passed on the basis of recommendation of Assessing Officer has no statutory sanction-Order is bad in law. [S. 143(3)]