Loading judgment…
No AI summary yet for this case.
Income Tax Appellate Tribunal, COCHIN BENCH, COCHIN
Before: Shri Satbeer Singh Godara & Shri Amarjit Singh
O R D E R Per Bench This assessee’s appeal for A.Y. 2020-21 arises against the Principal CIT’s DIN & Document No. ITBA/REV/S/91/2022-23/1048193666(1) dated 23.12.2022 in proceedings u/s. 263 of the Income Tax Act, 1961 (the Act).
Heard both the parties. Case file perused.
After vehemently arguing about the correctness of the learned Pr. CIT’s impugned section 263 revision direction the learned counsel submits that the assessee wishes to withdraw the instant appeal to raise all factual/legal argument before the Assessing Officer in consequential proceedings.
This assessee’s appeal is dismissed as withdrawn in above terms, subject to all just exceptions.