https://www.taxtmi.com/caselaws?id=434882 The HC held that the suo motu revisional order under s.263 by the PCIT was invalid because it was founded on a reassessment order that itself was not validly passed; where reasons recorded for reopening differed from reasons supplied to the assessee, the reassessment was defective and any subsequent revision based on it must fail. The Court found no substantial question of law arising from the ITAT's decision and declined to frame the questions of law sought by the Revenue. en-us Thu, 02 Mar 2023 00:00:00 +0530 Sat, 20 Sep 2025 11:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=434882 The HC held that the suo motu revisional order under s.263 by the PCIT was invalid because it was founded on a reassessment order that itself was not validly passed; where reasons recorded for reopening differed from reasons supplied to the assessee, the reassessment was defective and any subsequent revision based on it must fail. The Court found no substantial question of law arising from the ITAT's decision and declined to frame the questions of law sought by the Revenue. Case-Laws Income Tax Thu, 02 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=434882