Tribunal held that PCIT has no jurisdiction to proceed u\/s 263 against the Order passed u\/s 143(3) r\/w sec153B, when there is no revision of approval of Jt CIT u\/s. 153D. \u00a0In the assessee\u2019s case, copies of documents, emails and power point presentations were found from the computer of 3rd party being an ex-employee. Furthermore, no incriminating documents or material were found from the possession of assessee.<\/p>\n
In revision proceedings PCIT considered the said documents seized from third party as evidences and proceeded with the proceedings u\/s 263.<\/p>\n
Tribunal held that PCIT having proceeded without any corroborative evidences, nor has obtained certificate u\/s. 65B(4) of the Evidence Act to prove the contents of seized documents, the same is not admissible in evidence, the order u\/s 263 is perverse\u00a0 (AY. 2017-18)<\/p>\n","protected":false},"excerpt":{"rendered":"
S. 263 : Commissioner-Revision of orders prejudicial to revenue-Order passed u\/s. 143(3) r\/w sec 153B, after approval from Jt. CIT u\/s 153D-Revision of Order passed by PCIT is nullity and void ab initio-Admissibility of documents seized from third party-No corroborative evidence brought on record-Considered as inadmissible evidence in proceedings u\/s 263. [S. 143 (3), 153B, 153D,Indian Evidence Act,1872, S.65B(4)] <\/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-23148","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-61m","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/23148","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=23148"}],"version-history":[{"count":5,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/23148\/revisions"}],"predecessor-version":[{"id":26341,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/23148\/revisions\/26341"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=23148"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=23148"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=23148"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}