In the result, appeal filed by the assessee for AY 2019-20 is\nallowed and appeals filed by the Revenue in AYs 2021-22, 2022-23 and\n2023-24 are dismissed
3) was passed after approval of Addl.\nCIT, Central Range, Kanpur and under such circumstances, the PCIT\ncannot exercise his power u/s 263 and reference is being made to the\njudgments quoted from page 5 onwards and other judgments about the\napplication of mind.\nM. The assessee is response to the SCN notice u/s 263 filed his reply dated\n02.07.2024