Bench: Dr. Manish Borad & Shri Sonjoy Sarmai.T.A. Nos.322 To 329/Pat/2024 Assessment Years: 2014-15 To 2021-22
153D of the Act. Accordingly, following the principles as laid down by the Jurisdiction Tribunal at Patna, the order passed by the PCIT (Central) Patna, by wrongly and illegally invoking the provisions of section 263 of the Act, is bad in law, illegal, ab initio void and the order is liable to be cancelled I set aside/quashed. 3. Without prejudice