MANJIT KRISHAN MALHOTRA vs. PRINCIPAL COMMISSIONER OF INCOME TAX

Appeals are dismissed

Bench: MR. JUSTICE SANJEEV PRAKASH SHARMA,MRS. JUSTICE SUDEEPTI SHARMA

271(E). He takes this Court to the explanation appended to Section 263 explanation-1, to submit that, the instant mention in explanation (A) would be only in the cases where the Pr.CIT would be empowered to review the orders of the CIT. He submits that in this case, the appellant is not falling under Section

M/S PUNJAB INSTITUTE OF MEDICAL SCIENCES, GARHA ROAD , JALANDHAR vs. COMMISSIONER OF INCOME TAX JALANDHAR AND ANR