LATITUDE INFRAVENTURES,NAGPUR vs. PCIT,NAGPUR-1, NAGPUR

In the result, appeal filed by the assessee for assessment year 2017–18

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

144B dated 29.03.2022 is erroneous and prejudicial to the interests of the revenue and in setting aside the assessment order with a direction to the learned AO to conduct enquiry and examination. 2. Whether on the facts and circumstances, the learned Pr.CIT erred in assuming jurisdiction under section 263 of the Act on issues which were never the subject-matter