In the result, all appeals of the assessee stand allowed
Bench: Shri George Mathan & Shri Arun Khodpiaआयकर अऩीऱ सं/Ita Nos.76 To 81/Ctk/2022 (ननधाारण वषा / Assessment Years :2007-2008 To 2012-2013) Bibhudutta Panda, Vs Acit, Corporate Circle-1(2), Plot No.73 & 74, Jayadev Vihar, Bhubaneswar Bhubaneswar-751013 Pan No. :Adapp 6398 R (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) ..
153 of the Act, there is no mention in section 263(2) of the Act to the effect that the revision order passed by Pr. CIT should be served within prescribed due date of passing such order. In the case of Jaidurga Minerals vs. Pr. CIT in ITA No.276/CTK/2015 dated 10.08.2020, the Hon'ble Cuttack ITAT has observed in para