BHARATH RASIKLAL SHAH,COCHIN vs. PCIT KOCHI-1, KOCHI

In the result, the appeal filed by the assessee is allowed

Bench: Shri Inturi Rama Rao & Shri Soundararajan K.Assessment Year : 2017-18

147 read with 144B, the assessing officer had considered all the matters that were raised in the Order u/s 263 by the PCIT. It is submitted that the fact that the opinion of the PCIT differs with that of other assessing officer is not a reason to initiate action u/s 263 of the Act. The urgent Interference of this