Dismissing the appeal of the revenue the Court held that , when partial disallowance made by the AO is up held by the CIT(A) ,revision by the CIT to once again examine very same issue to disallow entire expenditure is not valid as the issue is merged with the order of CIT(A). (AY.2008 -09, 2009-10)
PCIT v. H.Nagaraja (2018) 256 Taxman 335/ 169 DTR 198 / 305 CTR 547(Karn)( HC)
S. 263 : Commissioner – Revision of orders prejudicial to revenue – Merger –When partial disallowance made by the AO is up held by the CIT(A) ,revision by the CIT to once again examine very same issue to disallow entire expenditure is not valid, as the issue is merged with the order of CIT(A) . [ S.37(1) ]