https://www.taxtmi.com/caselaws?id=783498 ITAT Delhi set aside the revisionary order u/s 263, holding that the PCIT lacked jurisdiction to invoke revisional powers. The Tribunal found that the assessment order u/s 153C had been validly passed after obtaining mandatory prior approval u/s 153D from the Adl. CIT/JCIT, as evidenced by a specific approval letter dated 28.03.2023, and such approval was neither questioned nor annulled by the PCIT. Following its earlier coordinate bench ruling on an identical issue, ITAT held that, in the absence of any defect in the statutory approval, the order u/s 263 was unsustainable. The assessee's appeal was allowed. en-us Fri, 12 Dec 2025 00:00:00 +0530 Wed, 17 Dec 2025 08:28:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=783498 ITAT Delhi set aside the revisionary order u/s 263, holding that the PCIT lacked jurisdiction to invoke revisional powers. The Tribunal found that the assessment order u/s 153C had been validly passed after obtaining mandatory prior approval u/s 153D from the Adl. CIT/JCIT, as evidenced by a specific approval letter dated 28.03.2023, and such approval was neither questioned nor annulled by the PCIT. Following its earlier coordinate bench ruling on an identical issue, ITAT held that, in the absence of any defect in the statutory approval, the order u/s 263 was unsustainable. The assessee's appeal was allowed. Case-Laws Income Tax Fri, 12 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=783498