Income Tax Revision: Pr. CIT Invokes Section 263 for Non-Submission of Form 3CEB, AO's Order Deemed Erroneous.

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....Revision u/s 263 - Non-submission of form 3CEB electronically - as result of non filing the case of the assessee could not be referred to the TPO by the AO - ld. Pr. CIT was justified in invoking the provision of section 263 holding that the order passed by the AO as erroneous and prejudicial to the interest of revenue to the extent of non-filing of form 3CEB report....