https://www.taxtmi.com/caselaws?id=312434 The Tribunal quashed the Principal Commissioner's order under Section 263 of the Income-tax Act, 1961, finding it unsustainable. The Tribunal agreed with the assessee that the notice was invalid as it was addressed to a deceased person and that the Principal Commissioner lacked jurisdiction to invoke revisionary powers on issues beyond the limited scrutiny assessment scope. The appeal was allowed, and the decision was pronounced on 29/08/2023 in Ahmedabad. en-us Tue, 29 Aug 2023 00:00:00 +0530 Sat, 17 Feb 2024 06:51:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=312434 The Tribunal quashed the Principal Commissioner's order under Section 263 of the Income-tax Act, 1961, finding it unsustainable. The Tribunal agreed with the assessee that the notice was invalid as it was addressed to a deceased person and that the Principal Commissioner lacked jurisdiction to invoke revisionary powers on issues beyond the limited scrutiny assessment scope. The appeal was allowed, and the decision was pronounced on 29/08/2023 in Ahmedabad. Case-Laws Income Tax Tue, 29 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=312434