2025 (7) TMI 1770

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.... ACCOUNTANT MEMBER : 1. The assessee has filed appeal against the order of the Learned Pr.Commissioner of Income Tax, Delhi-4 ["Ld. PCIT", for short] dated 30.03.2024 for the Assessment Year 2017-18. 2. At the time of hearing, ld. AR brought to our notice that the AO has passed the Order Giving Effect (OGE) to the order passed under section 263 of the Income-tax Act, 1961 and the AO in OGE has ....