| Question And Answer | |
|---|---|
| Subject: | 263-Commissioner – Revision of orders prejudicial to revenue |
| Category: | Income-Tax |
| Querist: | BKS |
| Answered by: | Research Team |
| Tags: | Revision of orders prejudicial to revenue |
| Date: | April 26, 2023 |
Can ITAT decline to hear appeal against order u/s 263 just because another order u/s 143[3] r w s 263 is passed making those additions ?
The ITAT is duty bound to hear the appeal against the order under section 263 of the Act . If the Tribunal quashed the revision proceeding , the order passed under section. 143(3) , read with section 263 becomes infructuous .
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