TaxTMI 
TaxTMI 
2023 (11) TMI 1463
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....enue : Mr Keyur Patel ['Ld. DR'] ORDER PER G. D. PADMAHSHALI, AM; The present appeal challenges DIN & Order No. ITBA/REV/F/REV5/2020 21/1030289177(1) dt. 02/02/2021 of Principle Commissioner of Income Tax-Central Pune, passed u/s 263 of the Income-tax Act, 1961 [for short 'the Act']. 2. We have heard rival contention of both the parties on the limited issue of maintainability of this a....