CREDITACCESS GRAMEEN LIMITED,BENGALURU vs. PRINCIPAL COMMISSIONER OF INCOME TAX - BENGALURU 2, BENGALURU
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Income Tax Appellate Tribunal, ‘A’ BENCH : BANGALORE
Before: SHRI PRASHANT MAHARISHI, VICE – & SHRI SOUNDARARAJAN K.
PER PRASHANT MAHARISHI, VICE – PRESIDENT
This appeal has been filed by the assessee, M/s. Credit Access Grameen Limited, [ the Appellant] against the revisionary order dated 17/11/2025 passed under section 263 of the Income-tax Act, 1961 [the Act] by the Principal Commissioner of Income Tax, Bengaluru-2 [the ld. PCIT], holding that the assessment order dated 18/03/2024 passed under section 143(3) read with section 144B was erroneous and prejudicial to the interests of the Revenue.
Briefly stated, the assessee e-filed its original return of income for A.Y. 2022-23 under section 139(1)
The order continues below.
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