https://www.taxtmi.com/caselaws?id=416406 The tribunal allowed the appeal, holding that the PCIT lacked jurisdiction to pass the impugned order as the foundational issue for invoking revisional jurisdiction was non-existent. The tribunal emphasized the necessity of confronting the assessee with any new issues before proceeding with revisional actions. The order was pronounced in the open court on 15 December 2021. en-us Wed, 15 Dec 2021 00:00:00 +0530 Tue, 28 Dec 2021 08:51:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=416406 The tribunal allowed the appeal, holding that the PCIT lacked jurisdiction to pass the impugned order as the foundational issue for invoking revisional jurisdiction was non-existent. The tribunal emphasized the necessity of confronting the assessee with any new issues before proceeding with revisional actions. The order was pronounced in the open court on 15 December 2021. Case-Laws Income Tax Wed, 15 Dec 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=416406