2025 (3) TMI 2033

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....R AND SHRI G. D. PADMAHSHALI, ACCOUNTANT MEMBER For the Assessee : Mr Pramod Vaidya ['Ld. AR'] For the Revenue : Capt. Pradeep Arya ['Ld. DR'] ORDER PER G. D. PADMAHSHALI, AM; This twin appeals of the captioned assessee are instituted u/s 253(1)(c)(ii) of the Income-tax Act, 1961 [for short 'the Act'] against the respective notices of hearing issued u/s 263 of the Act by the Pr. Com....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....4 a revisionary proceedings u/s 263 of the Act were initiated by the Ld. PCIT and as informed those proceedings are still pending for their culmination. However under a mistaken bonafied belief the appellants have filed these appeals against the respective hearing notice (supra) issued to them. 4. We note that, the appeal u/s 253(1)(c)(ii) of the Act is admitted & maintainable only against a va....