388 results for “section 68”+ Section 13(3)(e)clear
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E R PER SANDEEP SINGH KARHAIL, J.M : 1. The assessee has filed the present appeal challenging the impugned order dated 17/02/2023, passed under section 263 of the Income Tax Act, 1961 (“the Act”) by the learned Principal Commissioner of Income Tax, Kozhikode, [“learned PCIT”], for the assessment year 2018-19. 2. The only grievance of the assessee is against