Revision order under section 263 couldn’t be passed on grounds other than mentioned in notice issued

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Revision order under section 263 couldn't be passed on grounds other than mentioned in notice issued

Revision order under section 263 couldn’t be passed on grounds other than mentioned in notice issued

[2019] 102 taxmann.com 48 (Bombay)
Where Tribunal set aside revisional order passed by Commissioner finding that while issuing notice under section 263, Commissioner had referred to only one ground that deduction under section 80-IA had been wrongly allowed, however, final order was passed on various other grounds as well, impugned order of Tribunal did not require any interference
Section 263 of the Income-tax Act, 1961 – Revision
 Of orders prejudical to revenue (Validity of order)
 Assessment year 1995-96 – In case of assessee, assessment was completed under section 143(3) wherein assessee’s claim for deduction under section 80-IA was allowed
Commissioner passed a revisional order under section 263 taking a view that Assessing Officer had allowed excess deduction to assessee
Tribunal noted that while issuing notice under section 263, Commissioner had referred to only one ground that deduction under section 80-IA had been wrongly allowed, however, final order was passed on other grounds also which did not form a part of notice issued by Commissioner
 Tribunal thus set aside revisional order
 Whether, on facts, impugned order passed by Tribunal did not require any interference
 Held, yes
Maharashtra Hybrid Seeds Co. Ltd

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