2023 (8) TMI 1029 - SCH - Income Tax

Revision u/s 263 by CIT - Estimation of income - Addition u/s 69C - Tribunal has elaborately examined this issue, and allowed assessee appeal - As decided by HC no discrepancy was found between the purchase shown by the assessee and the sales decline, thus assumption of jurisdiction by the PCIT u/s 263 was erroneous - HELD THAT - There is delay of 286 days in filing the special leave petition. The special leave petition is dismissed both on the ground of delay as well as on the merits.