Bench: Shri Vijay Pal Rao & Shri B.M. Biyani(Respondent/ Revenue) Pan: Aaatj0529K Assessee By Shri Subhash Jain, Ar Revenue By Shri Ram Kumar Yadav, Cit Date Of Hearing 29.05.2024 Date Of Pronouncement 05.06.2024 O R D E R
43A of M.P Co- operative Act allowed all provisions of the assessee bank. Hence, the Ld. AR has submitted that when the Ld. A.O has taken a possible view the Ld. PCIT is not permitted to invoke the provisions of Section 263 of the Income Tax Act merely because he does not agree with the view