2023 (6) TMI 1146

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..... has granted relief of a limited nature on that score - Also not agreed that those issues were incapable of consideration as they were gone into by the AO. Accordingly, the CIT, in exercise of his power under Section 263 will proceed to consider the assessee s submissions only on those two aspects, before making his order. HELD THAT:- We are not inclined to interfere with the impugned judgment. .....

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..... Mr. Raj Bahadur Yadav, AOR, Mrs. Ruchi Gour Narula, Adv., Mr. Pratyush Srivastav, Adv., Mr. Rupender Singhmar, Adv. And Mr. Shashank Bajpai, Adv. ORDER Having heard the learned counsel for the parties, we are not inclined to interfere with the impugned judgment. However, we would like to clarify that the petitioner will be entitled to raise all pleas and contentions, including the conten .....

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