Validity of order u/s 263 - Failure of the AO of examine the income - In the assessment order, there is...

Validity of order u/s 263 - Failure of the AO of examine the income - In the assessment order, there is no discussion about the above referred two incomes nor the assessee had filed any details before the PCIT. Even, before us in the present appeal, no paper-book has been filed and the assessee has not appeared on any of the given dates which shows that the assessee has no material evidence to rebut the findings of the PCIT. - AT .....

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