Shanti Prime Publication Pvt. Ltd.
Sec. 263 of Income Tax Act, 1961— Revision — Pr.CIT cannot exercise his jurisdiction if the issue was a subject matter of an appeal before the CIT(A), hence, the ld. Pr.CIT is not justified in directing the AO to modify the assessment order and accordingly, the order passed by the Pr.CIT u/s.263 is quashed - VISION HABITATE & SERVICES PRIVATE LIMITED V/s PR. CIT -  28 ITCD Online 056 (ITAT-CUTTACK)