https://www.taxtmi.com/caselaws?id=442358 The Tribunal held that the ld. PCIT erred in assuming jurisdiction under Section 263 of the Income Tax Act, 1961 as the assessment order passed by the AO was found to be after full enquiry and not falling within the specified clauses. Consequently, the order by the ld. PCIT was quashed, and the appeal of the assessee was allowed. en-us Fri, 14 Jul 2023 00:00:00 +0530 Tue, 29 Aug 2023 11:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=442358 The Tribunal held that the ld. PCIT erred in assuming jurisdiction under Section 263 of the Income Tax Act, 1961 as the assessment order passed by the AO was found to be after full enquiry and not falling within the specified clauses. Consequently, the order by the ld. PCIT was quashed, and the appeal of the assessee was allowed. Case-Laws Income Tax Fri, 14 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=442358