https://www.taxtmi.com/caselaws?id=771759 The ITAT AGRA set aside a revision order u/s 263 after finding that the assessee was not given adequate opportunity to controvert facts before the order was passed. The tribunal relied on the precedent from Tulsi Tracom Private Ltd case by Delhi HC, which established that the Commissioner must ensure adequate opportunity is provided to the assessee before issuing orders u/s 263. Considering limitation periods, the tribunal rejected the department's request to restore the matter to PCIT for reconsideration and allowed the assessee's appeal. en-us Thu, 24 Apr 2025 00:00:00 +0530 Fri, 30 May 2025 08:55:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=771759 The ITAT AGRA set aside a revision order u/s 263 after finding that the assessee was not given adequate opportunity to controvert facts before the order was passed. The tribunal relied on the precedent from Tulsi Tracom Private Ltd case by Delhi HC, which established that the Commissioner must ensure adequate opportunity is provided to the assessee before issuing orders u/s 263. Considering limitation periods, the tribunal rejected the department's request to restore the matter to PCIT for reconsideration and allowed the assessee's appeal. Case-Laws Income Tax Thu, 24 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=771759