https://www.taxtmi.com/caselaws?id=440517 The Tribunal allowed the appeal of the assessee by condoning the delay in filing the appeal, holding the revision order under Section 263 invalid as the AO's decision was permissible, and determining that the Pr. CIT lacked jurisdiction to invoke Section 263 on an issue already pending in appeal before the CIT(A). The Tribunal set aside the Pr. CIT's order under Section 263, declaring it unsustainable in law. en-us Wed, 21 Jun 2023 00:00:00 +0530 Wed, 19 Jul 2023 18:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=440517 The Tribunal allowed the appeal of the assessee by condoning the delay in filing the appeal, holding the revision order under Section 263 invalid as the AO's decision was permissible, and determining that the Pr. CIT lacked jurisdiction to invoke Section 263 on an issue already pending in appeal before the CIT(A). The Tribunal set aside the Pr. CIT's order under Section 263, declaring it unsustainable in law. Case-Laws Income Tax Wed, 21 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=440517