Bench: Dr. Manish Borad & Shri Sonjoy Sarmai.T.A. Nos.322 To 329/Pat/2024 Assessment Years: 2014-15 To 2021-22
92 (Bom) (l) CIT v. R. K. Construction (09) 313 ITR 65 (Guj) (m) Sidh International v CIT (09) 122 TTJ 557 (Ahd) (n) Ramesh P. Modi v. CIT (09) 122 TTJ 566 (Ahd) (o) CIT v. Max India Ltd. (04) 268 ITR 128 (P&H) B. Even invocation of Explanation 2 to sec. 263 is incorrect since