{"id":18216,"date":"2021-05-15T15:02:39","date_gmt":"2021-05-15T09:32:39","guid":{"rendered":"https:\/\/itatonline.org\/digest\/?post_type=qa&#038;p=18216"},"modified":"2021-05-18T09:16:11","modified_gmt":"2021-05-18T03:46:11","slug":"earlier-263-proceedings-once-subsequent-153a-order-passed","status":"publish","type":"qa","link":"https:\/\/itatonline.org\/digest\/qa\/earlier-263-proceedings-once-subsequent-153a-order-passed\/","title":{"rendered":"When earlier order is merged with subsequent order u\/s 153A, whether revision of order is valid ?"},"content":{"rendered":"<p>Assessee&#8217;s assessment order u\/s 147 was subject to 263 proceedings . Subsequently search took place in assessee group company and assessment u\/s 153A concluded without any adverse inference touching upon the issues which were subject matter of earlier 263 proceedings , although the AO was unaware of any such 263 proceedings. The assessment u\/s 153A had attained finality &amp; no 263 proceedings initiated by Department against such order . The earlier 263 order was challenged before ITAT which set aside the matter back to CIT for giving opportunity. Despite the CIT informed about subsequent 153A order which has merged &amp; all earlier proceedings abated , still the PCIT had passed fresh order u\/s 263 giving directions to AO to make enquiries afresh for a case related to 13 years back . This 263 order needs to be challenged before ITAT since the matter had already attained finality and there has to be an end to litigation<\/p>\n","protected":false},"comment_status":"open","ping_status":"closed","template":"","qa_expert":[29],"qa_category":[23],"qa_tag":[117,75,116],"class_list":["post-18216","qa","type-qa","status-publish","hentry","qa_expert-advocate-rahul-hakani","qa_category-income-tax","qa_tag-merger","qa_tag-revision-of-assessment","qa_tag-revision-of-orders-prejudicial-to-revenue"],"acf":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa\/18216","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/qa"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=18216"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=18216"}],"wp:term":[{"taxonomy":"qa_expert","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa_expert?post=18216"},{"taxonomy":"qa_category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa_category?post=18216"},{"taxonomy":"qa_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa_tag?post=18216"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}