SOUBHAGYALAXMI VIVIDHODDESHA SOUHARDA SAHAKARA SANGHA NIYAMITHA KOPPALA,KOPPAL vs. PCIT, HUBLI, HUBLI
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Income Tax Appellate Tribunal, “B’’BENCH: BANGALORE
Before: SHRI PRASHANT MAHARISHI & SHRI KESHAV DUBEY
PER KESHAV DUBEY, JUDICIAL MEMBER:
This appeal at the instance of the assessee is directed against the order of the ld. PCIT, Hubli dated 26.12.2025 vide DIN & Order No. ITBA/REV/F/REV5/2025-26/1084106678(1) passed u/s 263 of the Income Tax Act, 1961 (in short “the Act”) for the assessment year 2022-23. 2. The assessee has raised the following grounds of appeal:-
“That the impugned passed by the learned PCIT under Section 263 ofthe Act dated 26.12.202$ is bad in law. void ab-injtio„ and contrary to the facts and circumstances ofthe case and deserves to be quashed.
That the learned
The order continues below.
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