Question And Answer
Subject: revision procedings u/s 263- assessment
Querist: Lokesh
Answered by:
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Date: February 9, 2022
Query asked by Lokesh


During assessment proceedings , consequent to revision  u/s 263  , the  range additional commissioner of income tax has issued directions u/s 144A of the Act, whether the addl commisioner action in issuing directions to the  concerned assessing officer  is valid in law ,  he issued letter to the assesse for hearing.  further , the additional commissioner of income tax  issued letters to the  partners of the assessee  for  hearing . pl guide me  and any relevant case law

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It would be imperative to peruse through the Order of revision issued under section 263 of the Income-tax Act, 1961. If the Order has directed the Ld. Assessing Officer to make a de novo assessment, then the directions of the Additional commissioner of Income-tax would be valid in law. If there are instructions pertaining to examination of only a specific addition or disallowance, the Additional commissioner of Income-tax issue direction only with respect to the said addition/ disallowance.

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