In the result, the appeal of the assessee is allowed

Bench: Sh. Saktijit Dey & Shri M. Balaganeshshri Abhishek Joshi, Vs. The Pr. Cit, C/O. Parimal Patet, Gk Patet & Dehradun Co, 14 Abhishek Tower, Subhash Road, Dehradun (Appellant) (Respondent) Pan: Ajopj4300M Assessee By : Dr. Rakesh Gupta, Adv Shri Somil Aggarwal, Adv Revenue By: Shri N. S. Jangpangi, Cit Dr Date Of Hearing 26/07/2023 Date Of Pronouncement 15/09/2023

Section 263 on the basis of suspicions, surmises and conjectures. Shri Abhishek Joshi 3. That in any case and in any view of the matter, action of Ld. PCIT is bad in law and against the facts and circumstances of the case, since opportunity of being heard in person not considered and without hearing the Assessee the order