|Question And Answer|
|Subject:||263-Commissioner – Revision of orders prejudicial to revenue|
|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 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 .