The assessment order was passed without referring the matter to pass Draft Assessment order . The\u00a0 assessee challenged the said order before CIT (A). when the appeal was pending before the CIT (A) the Commissioner passed revision order and set aside the original order , with the direction to pass fresh assessment order. Against\u00a0 the\u00a0 revision order , the asseee filled an appeal before the Tribunal . Tribunal up held that the revision order . Assessee filed an appeal before the High Court against the revision order affirmed by the Appellate Tribunal . On behalf of the assessee ,it was contended that when the order passed by the AO being void ab-initio or a nullity revision jurisdiction is bad in law . It was argued on behalf of the revenue that the Tribunal was justified in holding that revision is justified as\u00a0 the assessee has not challenged the original order by filing writ petition . On appeal the Court held that\u00a0 merely because the assessee has not filed writ petition but challenged in appeal , ratio laid down by various High Courts could not have been ignored by the Tribunal merely observing that these were the decisions in writ petitions instituted\u00a0 by the assessees . Accordingly the revision order was set aside and consequently the order of the ITAT also set aside . \u00a0(Referred Zuari Cement Ltd v.ACIT (AP) (HC) ( WP.No . 5557 of 2012 dt 21 -2 2013 ) , Control Risk India ( P) Ltd v .Dy.CIT ( 2019) 107 taxmann.com 82 ( Delhi) (HC) , International Air Transport Association v Dy .CIT ( 2016) 68 taxmann.com 246 ( Bom) (HC) , PCIT v. Lion Bridge Technologies ( P) Ltd \u00a0(2019) 260 Taxman 273 (Bom) (HC) , Vijay Television ( P) Ltd v. Dispute Resolution Panel Chennai ( 2014) 46 taxmann.com 100 ( Mad) (HC) ) \u00a0\u00a0\u00a0( AY. 2006 -07)<\/p>\n
\u00a0<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":" S. 263 : Commissioner – Revision of orders prejudicial to revenue -Transfer pricing -Failure to provide draft assessment order \u2013 Direction to pass fresh assessment order- -Void ab initio -Revision is held to be not valid . [ S.92CA, 144C ] <\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[21],"tags":[],"class_list":["post-16113","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-4bT","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/16113","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=16113"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/16113\/revisions"}],"predecessor-version":[{"id":16114,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/16113\/revisions\/16114"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=16113"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=16113"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=16113"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}