https://www.taxtmi.com/caselaws?id=411373 The appeal challenged the order of the Ld. Principal Commissioner of Income Tax (PCIT) under section 263 of the Income Tax Act for the Assessment Year (AY) 2016-17. The appellant contended that the order was ab initio void and legally flawed. The Ld. PCIT set aside the assessment order dated 06/12/2018 without adequate verification, leading to concerns about the decision's validity. The invocation of section 263 was disputed as legally unsound due to alleged non-compliance with procedural requirements by the Assessing Officer. The appellant argued that all relevant documentary evidence had been submitted, leading to the reinstatement of the original assessment order as the Ld. PCIT's order lacked merit. en-us Thu, 12 Aug 2021 00:00:00 +0530 Tue, 24 Aug 2021 08:14:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=411373 The appeal challenged the order of the Ld. Principal Commissioner of Income Tax (PCIT) under section 263 of the Income Tax Act for the Assessment Year (AY) 2016-17. The appellant contended that the order was ab initio void and legally flawed. The Ld. PCIT set aside the assessment order dated 06/12/2018 without adequate verification, leading to concerns about the decision's validity. The invocation of section 263 was disputed as legally unsound due to alleged non-compliance with procedural requirements by the Assessing Officer. The appellant argued that all relevant documentary evidence had been submitted, leading to the reinstatement of the original assessment order as the Ld. PCIT's order lacked merit. Case-Laws Income Tax Thu, 12 Aug 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=411373