Case Law Analysis
|Income Tax Appellate Tribunal
Section 263 ITA | Judicial Finality Bars Reiterative Revisionary Powers After Coordinate Bench Quashing : ITAT Dehradun
ITAT Dehradun reinforces that once a coordinate bench quashes a revisionary order under Section 263 of the Income Tax Act, the same order cannot be revived or re-exercised by the CIT(A). The ruling underscores judicial finality, preventing repetitive revisionary actions on identical grounds and protecting assessees from procedural harassment.