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Goldmohur Design And Apparel Park Ltd., ... vs Pr. Comm. Of Income Tax - 7, Mumbai on 31 July, 2020 cites

M/S Mother Hospital Pvt. Ltd. Through ... vs Commissioner Of Income Tax Trichur ... on 10 October, 2017

11. Although, we would not hesitate to observe that there is substance in the aforesaid claim of the ld. D.R, which is further supported by the judgment of the Hon'ble Supreme Court in the case of M/s Mother Hospital Pvt. Ltd. Vs. CIT, Trichur (2017) 392 ITR 628 (SC), but then, in the backdrop of the fact that the said ground had not formed the basis of the decision given by the Pr. CIT in his order passed u/s 263, the same cannot be entertained on our part. As per the settled position of law, the Tribunal cannot uphold the order of the Pr. CIT/CIT on any other ground which, in its opinion, was available before the revisional authority. In fact, if the Tribunal is allowed to uphold the order passed by the revisional authority u/s 263 on any other ground, then it would amount to sharing of the exclusive jurisdiction vested in the commissioner, which we are afraid is not warranted under the Act. As per the mandate of Sec. 263 of the Act, it is only the Pr. CIT/CIT who is authorised to proceed in the matter and, therefore, it is his satisfaction according to which he may pass necessary orders thereunder in accordance with law. As such, if the grounds which were available to him at the time of passing of the order do not find a mention in his order, appealed against, then it will be deemed that he had rejected those grounds for the purpose of any action u/s 263(1). Accordingly, in such a situation, the Tribunal while hearing an appeal filed by the assessee against an order u/s 263 cannot substitute the grounds which the Pr. CIT/CIT himself did not think proper to form the basis of his order.
Supreme Court - Daily Orders Cites 0 - Cited by 4 - Full Document
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