https://www.taxtmi.com/caselaws?id=781602 ITAT (DELHI - AT) allowed the assessee's appeal and set aside the PCIT's revision under section 263. The tribunal found the PCIT erred by deeming the faceless reassessment order erroneous without identifying specific errors and by directing the AO to undertake a fresh reassessment merely for lack of enquiries or verifications. Relying on Delhi HC precedent, the order of the PCIT was held illegal for failure to specify the error that rendered the original order erroneous. en-us Fri, 14 Nov 2025 00:00:00 +0530 Tue, 18 Nov 2025 08:42:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=781602 ITAT (DELHI - AT) allowed the assessee's appeal and set aside the PCIT's revision under section 263. The tribunal found the PCIT erred by deeming the faceless reassessment order erroneous without identifying specific errors and by directing the AO to undertake a fresh reassessment merely for lack of enquiries or verifications. Relying on Delhi HC precedent, the order of the PCIT was held illegal for failure to specify the error that rendered the original order erroneous. Case-Laws Income Tax Fri, 14 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=781602