2025 (11) TMI 1746

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....arnwal, CIT-DR ORDER PER RAJESH KUMAR, AM: This is an appeal filed by the assessee against the order dated 08.01.2025, passed by the ld. PCIT(Central), Kolkata-2, for the assessment year 2020-2021. 2. The assessee has challenged jurisdiction exercised u/s.263 of the Act by the Pr.CIT on the ground that the order passed u/s.143(3) of the Act dated 20.04.2022 was erroneous and prejudicia....

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.... passed by the AO is erroneous and prejudicial to the interest of revenue and hence notice u/s.263 of the Act was issued to the assessee. The assessee replied to the said notice. Finally, the Id. Pr.CIT revised the assessment already framed u/s.143(3) of the Act dated 20.04.2022 by directing the AO to make necessary enquiry/verification and pass the assessment afresh and compute the income accordi....

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..... The Id. AR also stated that the tax auditor while preparing the report wrongly mentioned in the tax audit report in Item No.33 that amount admissible in Chapter VIA to be Nil and the PCIT has relied on that report which has been revised by the tax auditor subsequently by admitting the said mistake. The Id.AR referred to the notice issued by the AO during the assessment proceedings, copy of which....

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....ee would get sufficient opportunity. Therefore, the appeal of the assessee deserves to be dismissed. 6. After perusing the material available on record, we find that in this case admittedly there is a mistake in the tax audit report in item No.33 wherein the tax auditor stated that a deduction under Chapter VIA to be Nill whereas the assessee has claimed deduction of Rs. 8,28,001/-. We have exa....