https://www.taxtmi.com/caselaws?id=440628 The appeal was allowed based on the invalidity of the notice issued u/s 263 by an officer below the rank of the Principal Commissioner. The rest of the grounds were considered for academic purposes only, and the appeal was ultimately allowed in favor of the assessee. en-us Thu, 22 Jun 2023 00:00:00 +0530 Fri, 21 Jul 2023 10:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=440628 The appeal was allowed based on the invalidity of the notice issued u/s 263 by an officer below the rank of the Principal Commissioner. The rest of the grounds were considered for academic purposes only, and the appeal was ultimately allowed in favor of the assessee. Case-Laws Income Tax Thu, 22 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=440628