Appeal to CIT

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whether appeal can be made to CIT(A) in respect of an order passed in pursuance of sec.263
Replies (5)
In case of revisionary order passed u/s 263 of the Act, the appeal against such orders can be made to Income Tax Appellant Tribunal (ITAT) since, the revisionary order is passed by the Commisioner of Income Tax and the Appeal has to be filed with the higher authority than CIT and hence, appeal to be made to ITAT.
I m talking about an order passed by A.O. in consequent to a revision u/s 263 by commissioner in case of limited remand
Under which section order has been passed by A.O.??
Commissioner direct to A.O. to make fresh assessment u/s 143(3)
Then it can be appealable to CIT(A) u/s 246A of the Act.


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