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Before: SHRI NARENDER KUMAR CHOUDHRY & SHRI PRABHASH SHANKAR
PER PRABHASH SHANKAR [A.Μ.] :- The present appeal preferred by the assessee Company emanates from the Revision order dated 26.03.2025 passed u/s 263 of the Income- tax Act, 1961 by the Principal Commissioner of Income-tax, PCIT, Mumbai-4 [hereinafter referred to as “PCIT"] pertaining to assessment order passed u/s.143(3) r.w.s.144B of the Income-tax Act, 1961 [hereinafter referred to as “Act”] dated 26.09.2022 for the Assessment Year [A.Y.] 2020-21.