2021 (9) TMI 108

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... assessee - HC uphold the decision of ITAT wherein it was held that, PCIT was not empowered and entitled to revise assessment order u/s. 263 of the Act r/w Explanation 2 - HELD THAT:- SLP dismissed. .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Heard Mr. Balbir Singh, learned Additional Solicitor General in support of the petition. We do not see any reason to interfere in the matter. The Special Leave Petition is, accordingly, dismissed. .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X