SH. GURJINDER SINGH,AMRITSAR vs. PR. COMMISSIONER OF INCOME TAX -1, AMRITSAR
In the result, appeal of the assessee is allowed
ITA 185/ASR/2019[2014-15]Status: DisposedITAT Amritsar30 Mar 2023AY 2014-15
Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee
For Appellant: Sh. Ashwani Kalia, CAFor Respondent: Smt. Balwinder Kaur, CIT DR
Section 194CSection 263
7. The PCIT has clearly erred in invoking the provisions of section 263 in the face of the fact that the assessment had been made by the AO after discussion with him.”
2. The Ld. PCIT hold the assessment order dated 30.12.2016 passed
under section 143(3) of the Income Tax Act, 1961 as erroneous
