In the result, the stay application filed by the assessee is dismissed
Bench: Shri Kul Bharatshri Manish Borad
2(a)) to Sec 263 4.2 In CIT vs. Chemsworth Pvt. Ltd. (2020) 275 Taxman 408 (Kar), it was held that: "Revision—Erroneous and prejudicial order—AO taking plausible view—A0 completed the assessment without considering expenditure which was not allowable under s. 14A—CIT held that non-consideration of disallowable expenditure under s. 14A was erroneous and is prejudicial