Question And Answer
Subject: 263-Commissioner – Revision of orders prejudicial to revenue
Querist: BKS
Answered by:
Date: April 26, 2023
Query asked by BKS

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 ?

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Answer given by

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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