https://www.taxtmi.com/caselaws?id=751317 HC dismissed revenue's appeal and upheld ITAT, Indore. The Court held that where an assessment under s.143(3) read with s.153A was completed after prior approval under s.153D/153A, the jurisdiction to reopen the assessment under s.263 could not be invoked by the Principal Commissioner. The HC followed the coordinate bench view, found no error in ITAT's decision, and declined interference particularly as the total tax effect was below Rs.1,00,00,000. Decision adverse to revenue. en-us Mon, 01 Apr 2024 00:00:00 +0530 Sat, 20 Sep 2025 12:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=751317 HC dismissed revenue's appeal and upheld ITAT, Indore. The Court held that where an assessment under s.143(3) read with s.153A was completed after prior approval under s.153D/153A, the jurisdiction to reopen the assessment under s.263 could not be invoked by the Principal Commissioner. The HC followed the coordinate bench view, found no error in ITAT's decision, and declined interference particularly as the total tax effect was below Rs.1,00,00,000. Decision adverse to revenue. Case-Laws Income Tax Mon, 01 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=751317