2018 (3) TMI 2025

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.... Bhatia, Adv. ORDER The assessee had questioned the invocation of Section 263 of the Income Tax Act, 1961 (hereafter referred to as "the Act") by the Commissioner in an appeal to the ITAT which was subsequently withdrawn. The impugned order recorded the withdrawal of that appeal. In the meanwhile, the concerned AO gave effect to the substantive order of the CIT(A) and brought to tax the amounts....