Question And Answer
Subject: When an order is passed u/s.153A, can it be revised by PCIT u/s.263 of the Act ?
Querist: BSHAH
Answered by:
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Date: May 15, 2021
Query asked by BSHAH

once order is passed u/s 153A/C , can it be revised by PCIT u/s 263 ?

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Answer given by

Under the provisions of Section 263, the Pr. CIT may call for or examined the record of any proceedings done under the Income Tax Act. (Here proceedings u/s.153A) And if he considered it was prejudicial to the interest of the revenue, he may give an opportunity to the Assessee and pass order. In Kusumlata Sonthalia v. PCIT (2020) 82 ITR 382 (Kol) (Trib) has quashed the revision order on the ground that as no incriminating documents found during search . Revision is held to be not valid .

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