Bench: Shri N.K. Choudhry, Hon’Ble & Shri D.S. Sunder Singh, Hon'Ble
246A of the Act. The ld. CIT(A) further observed that the jurisdiction to examine the merits of the specific direction given by the Pr.CIT in the order u/sec. 263 of the Act lies only with the Hon'ble Tribunal. The ld. CIT(A) while holding that the ld. CIT(A) has no jurisdiction to examine and adjudicate the ground