2022 (2) TMI 1439

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.... JM This is an appeal preferred by the assessee against the order of Ld. PCIT-Asansol passed u/s 263 of the Income Tax Act, 1961 (hereinafter referred to as the Act) dated 23.03.2021 for AY 2012-13. 2. At the outset the Ld. A.R. of the assessee drew our attention to the impugned order of Ld. PCIT especially to para 4 wherein the Ld. PCIT has observed as under: "4. Even though the sh....

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....ich was forwarded by the assessee to Ld. PCIT at his e-mail address and also uploaded a copy of the same in ITBA system which is found placed at page 3 to 13 of PB. In the light of aforesaid facts we note that the assessee had in fact responded to the show cause notice of the Ld. PCIT, still the Ld. PCIT has observed that the assessee has not responded to his show cause notice which prompted him t....