MAHAVEER SINGH,AHMEDABAD vs. THE PCIT, AHMEDABAD-1, AHMEDABAD

In the result, the appeal filed by the Assessee is hereby dismissed

Bench: DR. BRR Kumar (Vice President), Shri T. R. Senthil Kumar (Judicial Member)

3. The order u/s 263 passed by the PCIT -1 on 25/03/2025 modifying the assessment order for initiation and levy of penalty is submitted to be erroneous and without jurisdictional. 4. The decisions mentioned in the order are submitted to be not applicable to the facts of the assessee. 5. On the facts of the assessee no order u/s