https://www.taxtmi.com/caselaws?id=758944 ITAT Jaipur dismissed the assessee's revision petition under section 263. The tribunal upheld PCIT Jaipur-1's jurisdiction, rejecting the assessee's claim of address change without supporting evidence from PAN database records. Regarding section 56(2)(x) applicability, the tribunal found that two property deeds had different areas and consideration amounts, contradicting the assessee's claim they related to the same property. The assessee failed to provide adequate documentation including TDS details under section 194IA. The tribunal found no merit to deviate from PCIT's findings and dismissed all grounds raised by the assessee. en-us Thu, 29 Aug 2024 00:00:00 +0530 Thu, 19 Sep 2024 12:12:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=758944 ITAT Jaipur dismissed the assessee's revision petition under section 263. The tribunal upheld PCIT Jaipur-1's jurisdiction, rejecting the assessee's claim of address change without supporting evidence from PAN database records. Regarding section 56(2)(x) applicability, the tribunal found that two property deeds had different areas and consideration amounts, contradicting the assessee's claim they related to the same property. The assessee failed to provide adequate documentation including TDS details under section 194IA. The tribunal found no merit to deviate from PCIT's findings and dismissed all grounds raised by the assessee. Case-Laws Income Tax Thu, 29 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=758944