DR. SANJAY KUMAR,RANCHI vs. PR. CIT, RANCHI
In the result, the appeal of the assessee is allowed
ITA 29/RAN/2020[2015-16]Status: DisposedITAT Ranchi27 Jul 2023AY 2015-16
Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]
Section 143(2)Section 143(3)Section 263Section 54
capital gain after affording a reasonable opportunity.
4. The Ld. A.R. vehemently submitted before the Bench that the revisionary order passed by the ld. PCIT is void and nullity in the eyes of law on the ground that the ld.
PCIT has exceeded the jurisdiction setting aside and cancelling the assessment order which was passed