https://www.taxtmi.com/caselaws?id=756630 ITAT Kolkata held that PCIT's revision order u/s 263 was invalid as no documentary evidence was produced to support the claim that limited scrutiny was converted to full scrutiny. The tribunal ruled that without proper documentation of such conversion, the revision order lacked legal foundation. Citing precedent, the tribunal determined that jurisdictional validity can be challenged in subsequent proceedings. Since the original revision was illegal, the consequential assessment order u/s 143(3) was also quashed. Assessee's appeal was allowed. en-us Tue, 23 Apr 2024 00:00:00 +0530 Tue, 06 Aug 2024 12:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=756630 ITAT Kolkata held that PCIT's revision order u/s 263 was invalid as no documentary evidence was produced to support the claim that limited scrutiny was converted to full scrutiny. The tribunal ruled that without proper documentation of such conversion, the revision order lacked legal foundation. Citing precedent, the tribunal determined that jurisdictional validity can be challenged in subsequent proceedings. Since the original revision was illegal, the consequential assessment order u/s 143(3) was also quashed. Assessee's appeal was allowed. Case-Laws Income Tax Tue, 23 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=756630