https://www.taxtmi.com/caselaws?id=772760 ITAT Rajkot set aside PCIT's revision order under section 263 for violating principles of natural justice. The tribunal found PCIT failed to examine documents submitted by assessee during revisionary proceedings and did not provide specific findings on their relevance or identify patent errors. Matter remanded to PCIT with directions to examine assessee's documents, provide findings, and grant reasonable opportunity of hearing. Appeal allowed for statistical purposes. en-us Fri, 11 Apr 2025 00:00:00 +0530 Fri, 13 Jun 2025 08:41:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=772760 ITAT Rajkot set aside PCIT's revision order under section 263 for violating principles of natural justice. The tribunal found PCIT failed to examine documents submitted by assessee during revisionary proceedings and did not provide specific findings on their relevance or identify patent errors. Matter remanded to PCIT with directions to examine assessee's documents, provide findings, and grant reasonable opportunity of hearing. Appeal allowed for statistical purposes. Case-Laws Income Tax Fri, 11 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=772760