2020 (9) TMI 1277

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....EEP GOSAIN, J.M. The present appeal has been filed by the assessee against order of ld. Pr.CIT (A), Jaipur dated 24.01.2020 for the Assessment Year 2015-16 passed under section 263 of the Income Tax Act, 1961 (in short the ''Act'') on the grounds mentioned hereinbelow. ''1. The impugned order dated 24-01-2020 passed u/s 263 of the Act by the ld Pr.CIT, Jaipur is barred by limitation and hence t....

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.... 24-01-2020 deserves to be quashed.'' Due to prevailing COVID-19 pandemic condition, the hearing of the appeals are concluded through video conference. 2.1 Brief facts of the case are that assessment u/s 143(3) of the Act was completed on 30-12-2017 by the AO and thus the AO made the addition / disallowance under different heads. Later on, the ld. Pr.CIT considered that the AO had failed to init....

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.... in detail regarding the merit of the order passed u/s 263 of the Act by the ld. Pr. CIT,because the glaring fact has been brought before us that ITAT Coordinate Bench, Jaipur had already deleted the entire addition mainly with respect to which the ld. CIT (Adm) invoked Section 263 of the Act. Since the very additions are not in existence at this stage, therefore, sustaining the present order of l....