https://www.taxtmi.com/caselaws?id=429776 The Tribunal upheld the Principal Commissioner of Income-tax's order under section 263, dismissing the appeal. It found that the Commissioner had validly initiated revisionary proceedings, independently examined the records, and identified substantial discrepancies. The delay in filing the appeal was condoned due to the COVID-19 pandemic, allowing the appeal to proceed for adjudication. en-us Wed, 02 Nov 2022 00:00:00 +0530 Fri, 04 Nov 2022 08:54:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=429776 The Tribunal upheld the Principal Commissioner of Income-tax's order under section 263, dismissing the appeal. It found that the Commissioner had validly initiated revisionary proceedings, independently examined the records, and identified substantial discrepancies. The delay in filing the appeal was condoned due to the COVID-19 pandemic, allowing the appeal to proceed for adjudication. Case-Laws Income Tax Wed, 02 Nov 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=429776