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

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

u/s 263 of the Act should not be initiated in its case. 4. In his order passed under Section 263 of the Act, the PCIT nowhere mentioned any error committed by the Assessing Officer and relies on the investigation report which was considered at length by the assessing officer. Various points highlighted by him in the order passed