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

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

94,59,527.56” 3. The PCIT invoking its powers under Section 263 of the Act revised the assessment order on the premise as under:- “On perusal of records as well as per the enquiries/ investigations conducted by the Investigation Directorate of the Department during the search and post-search enquiries, many discrepancies and violations of provisions of Sections