2022 (4) TMI 538

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....the respondent ORDER Per Sanjay Garg , Judicial Member : The present appeal has been preferred by the assessee against the order dated 02.03.2020 of the Principal Commissioner of Income Tax-5, Kolkata [hereinafter referred to as 'PCIT']. The assessee is aggrieved by the action of the PCIT in invoking the jurisdiction u/s 263 of the Income Tax Act (hereinafter referred to as the 'Act') the....

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....ion to the aforesaid two issues for which the matter has been remanded back to the A.O. A perusal of the relevant paras of the impugned order reveals that the ld. PCIT has not pointed out any error, discrepancy or otherwise any incriminating material justifying his exercise of revision jurisdiction u/s 263 of the Act relating to the aforesaid two issues. The only issue raised by the ld. PCIT in pa....