In the result, all the appeals filed by the captioned assessees are allowed in terms of our aforesaid observations
Bench: Shri Ravish Sood & Shri Arun Khodpia
reassessment that was passed by the A.O u/s. 147 r.w.s. 144B of the Act, dated 30.05.2023, on the ground that he had exceeded his jurisdiction u/s. 263 of the Act, therefore, we deem it fit to first deal with the said material aspect. 28. Before proceeding any further, we deem it fit to cull out Section