2022 (7) TMI 1534

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... 1. By way of this appeal, the assessee contest legality of revisional jurisdiction u/s. 263 as exercised by Ld. Principal Commissioner of Income Tax, Chennai-1 (Pr. CIT) vide order dated 23.03.2022 against the assessment order framed by Ld. Assessing Officer [AO] u/s. 143(3) of the Act on 21.12.2019. 2. At the time of hearing, none appeared for assessee. The Ld. CIT-DR pleaded for dismissal of ....