SHIV VEGPRO PRIVATE LIMITED ,KOTA vs. PCIT-UDAIPUR , UDAIPUR

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

72A was disallowed. On 30-4-2009,\nthe Commissioner issued the impugned notice under section 263 on the\nground that the assessment order passed on 27-12-2007 was erroneous\nand prejudicial to the interests of the revenue. The assessee challenged\nsaid notice contending that though, in form, the Commissioner had\nsought to revise the order dated

AKSH OPTIFIBRE LIMITED,NEW DELHI vs. ACIT, CIRCLE - 2, ALWAR