The appeal of the assessee is partly allowed
Bench: Shri Anadee Nath Misshra
263 (and Section 264) of I.T. Act. Thus, the order passed by the AO u/s 154 of I.T. Act in revising the assessment order by invoking Section 115BBE of I.T. Act; is an order passed without lawful authorities. At this stage, it is not necessary to express a view whether, on merits, it was a fit case for applying