Commissioner (Appeals) cannot revise u/s 263 an order of IAC u/s 143(3)

Commissioner (Appeals) cannot revise under section 263 an order of IAC under section 143(3), made by him by virtue of jurisdiction conferred upon him under section 125, especially when sub-section (2) of section 125 clarifies that a reference to ITO in Act shall be deemed to be a reference to IAC - [2010] 8 TAXMANN.COM 154 (DELHI)