The appeals of the assessee are disposed of in the terms indicated as above
Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee
269 SS and 269T of the Act. As regards to interpretation of judicial powers u/s 263 of the Act, we are of the view that the PCIT while invoking section 263 of the act, he has acted as quasi- judicial authority and has judicious powers at par to the other income tax authorities having quasi judicial powers under different section