2023 (9) TMI 550

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....rs Kalpana K Raval (1046)   For the Opponent(s) No. 1 ORAL ORDER (PER : HONOURABLE MR. JUSTICE BIREN VAISHNAV) 1. Heard Mr. Karan Sanghani, learned advocate appearing on behalf of Ms. Kalpana K Raval, learned advocate for the petitioner. 2. This appeal has been filed challenging the order dated 22.03.2023 passed by the Income Tax Appellate Tribunal, Rajkot (for short 'the Tribu....

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.... Tax Act of Ld. PCIT, especially when the Assessment Order passed by the A.O. is unsustainable in law? (iv) Whether the Hon'ble Tribunal was justified in allowing the appeal of the assessee against the order u/s. 263 of the Income Tax Act of Ld. PCIT when there was gross inadequacy in inquiry conducted as per order of the Hon'ble Supreme Court in case of the Commissioner of Income Tax vs.....

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....fore passed an order invoking the provisions of Section 263 and disallowed the claim. When the respondent herein went in appeal before the Tribunal, on examination of facts, reading of the order of the Tribunal indicates that the Tribunal found that the claim of the assessee was examined and the Tribunal has reproduced the response to the notice. 5. Reading the order of the Tribunal especially ....