https://www.taxtmi.com/caselaws?id=408273 The Tribunal found that the Principal Commissioner of Income Tax's order invoking Explanation 2 of Section 263 was without jurisdiction as the issues had already been decided by the CIT(A). The order was deemed invalid, and the appeal of the assessee was allowed, resulting in the quashing of the PCIT's order dated 24.04.2020. en-us Fri, 28 May 2021 00:00:00 +0530 Sat, 05 Jun 2021 15:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=408273 The Tribunal found that the Principal Commissioner of Income Tax's order invoking Explanation 2 of Section 263 was without jurisdiction as the issues had already been decided by the CIT(A). The order was deemed invalid, and the appeal of the assessee was allowed, resulting in the quashing of the PCIT's order dated 24.04.2020. Case-Laws Income Tax Fri, 28 May 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=408273