PR. COMMISSIONER OF INCOME TAX (CENTRAL) GURUGRAM vs. M/S MAHARISHI MARKANDESHWAR UNIVERSITY TRUST

Bench: MR. JUSTICE SANJEEV PRAKASH SHARMA,MR. JUSTICE SANJAY VASHISTH

5. Learned counsel for the Revenue has challenged the order of the ITAT stating that the order passed by the PCIT under Section 263 of the Act did not warrant any interference by the ITAT as the PCIT has relied on the investigation report of the Inspector which was not considered by the Assessing Officer. She has further submitted that

COMMISSIONER OF INCOME TAX ROHTAK vs. M/S CRYSTAL PHOSPHATES LTD

Bench: MS. JUSTICE RITU BAHRI,MRS. JUSTICE MANISHA BATRA