C.SELVARAJ,COIMBATORE vs. ACIT, COIMBATORE

आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member) 1. By way of this appeal, the assessee challenges the revisional jurisdiction u/s. 263 of the Act as exercised by learned Principal Commissioner of Income Tax-1, Coimbatore [Pr.CIT] vide order dated 29-03-2017. 2. The Ld. AR, at the outset, submitted that revisional authority directed for levy of penalty u/s 271(1)(c) which has already been deleted by first appellate authority. Further, the appeal of the revenue against that order has already been dismissed by the Tribunal on low tax effect. Therefore, the order of learned first appellate authority has attained finality. The Ld. AR, accordingly, submitted that this appeal has been rendered infructuous. 3. In view of the forgoing, the appeal stands dismissed as infructuous. Order pronounced on 05th September, 2022.