https://www.taxtmi.com/caselaws?id=436456 The Tribunal held that the revisionary proceedings initiated by the Ld. PCIT were time-barred and therefore null and void. It was determined that the assessment order passed by the AO was not erroneous and prejudicial to the interest of revenue. Consequently, the revisionary order under section 263 was quashed, and the appeal of the assessee was partly allowed. en-us Tue, 11 Apr 2023 00:00:00 +0530 Thu, 13 Apr 2023 08:00:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=436456 The Tribunal held that the revisionary proceedings initiated by the Ld. PCIT were time-barred and therefore null and void. It was determined that the assessment order passed by the AO was not erroneous and prejudicial to the interest of revenue. Consequently, the revisionary order under section 263 was quashed, and the appeal of the assessee was partly allowed. Case-Laws Income Tax Tue, 11 Apr 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=436456