2025 (4) TMI 2055

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....ENCH : This is an appeal filed by the assessee against the order of the ld. Pr.CIT, Bhubaneswar-1, dated 11.01.2025, passed in DIN & Order No.ITBA/REV/RV5/2024-25/1072096062(1) for the assessment year 2015-2016. 2. It was the submission that the assessment year is 2015-2016, however, ld. Pr.CIT vide order u/s.263 of the Act has directed the Assessing Officer to apply rate of 60% under the pr....