Law:

Section:

Section 143, read with sections 125 and 263, of the Income-tax Act, 1961 - Assessment - General - Assessment year 1979-80 - Whether Commissioner (Appeals) cannot revise under section 263 an order of IAC under section 143(3), made by him by virtue of jurisdiction conferred upon him under section 125, especially when sub-section (2) of section 125 clarifies that a reference to ITO shall be deemed to be a reference to IAC - Held, yes Circulars and Notifications : Circular No. 394 of 1984, dated 14-9-1984 CASES REFERRED TO P.C. Puri v. CIT [1985] 151 ITR 584 (Delhi) [Para 5], CIT v. Vithal Textiles & Wool Traders [1989] 175 ITR 629 /[1988] 40 Taxman 401 (MP) [Para 9], CIT v. Dulichand Bhatia [1989] 175 ITR 634 /[1988] 41 Taxman 94 (MP) [Para 9], CIT v. Satish Kumar & Co.[1990] 181 ITR 57 /[1989] 44 Taxman 215 (MP) [Para 9], CIT v. Gangaram Mohanlal Mittal & Sons [1990] 181 ITR 392 / 44 Taxman 4 (MP) [Para 9], CIT v. Vincentian Orissa Society [1992] 194 ITR 743/[1993] 69 Taxman 62 (Ori.) [Para 9], CIT v. V.V.A Shanmugam [1999] 236 ITR 878 (Mad.) [Para 9], Tarajan Tea Co. (P.) Ltd. v. CIT [1994] 205 ITR 45 (Gauhati) [Para 9], Malabar Industrial Co. Ltd. v. CIT [2000] 243 ITR 83/ 109 Taxman 66 (SC) [Para 10], CIT v. Max India Ltd. [2007] 295 ITR 282/[2008]166 Taxman 188 (SC) [Para 10], Ms. Asha M. Primlani v. IAC [IT Appeal No. 2624 of 1984] [Para 11], CIT v. Shri Arbuda Mills Ltd.[1998] 231 ITR 50/ 98 Taxman 457 (SC) [Para 13] and Mitsui & Co. Ltd. v. CIT [2008] 167 Taxman 179 (Delhi) [Para 14]. Ms. Prem Lata Bansal for the Applicant. Ajay Vohra, Ms. Kavita Jha and Ms. Akansha Aggarwal for the Respondent. JUDGMENT Ms. Reva Khetrapal, J. - At the instance of the Revenue, the following questions of law are referred for the opinion of this court: "1. Whether on the facts and in the circumstances of the case, the ITAT was correct in holding that the CIT(A) cannot revise under section 263 an order of the IAC under section 143(3), made by him by virtue of the jurisdiction conferred upon him under section 125, especially when sub-section (2) of section 125 clarifies that a reference to the ITO in the Act shall be deemed to be a reference to the IAC? 2.…

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