Accordingly dispose of the appeal as allowed
Bench: ACTING CHIEF JUSTICE,S RACHAIAH
144C(13) of the Act on 25.10.2019. Subsequently, the PCIT issued a notice under Section 263 of the Act seeking to revise the final assessment order dated 25.10.2019 and rejecting the objections of the respondent, passed the revisionary order dated 30.03.2022 (Annexure E) holding that the assessment - 10 - ITA No.53 of 2024 order was erroneous inasmuch