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TMI Blog2023 (10) TMI 704X X X X Extracts X X X X X X X X Extracts X X X X ..... ding Counsel with Mr Shivendra Singh and Mr Puneett Singhal, Advs. RAJIV SHAKDHER, J.: (ORAL) 1. This writ petition concerns Assessment Year (AY) 2018-19. 2. The petitioner/assessee, via the instant writ petition, seeks to challenge the order dated 05.03.2021 passed by the Principal Commissioner of Income Tax [in short, "PCIT"]. 3. Via the impugned order, the PCIT rejected the petitioner/ass ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... orders which are prejudicial to the interest of the petitioner/assessee. Taking this rationale further, PCIT also observed that since the intimation issued under Section 143(1) of the Act was not prejudicial to the interest of the assessee, he could not exercise his revisionary power under Section 264 of the Act. 7. Mr Krishanan S., who appears on behalf of the petitioner/assessee says that PCIT ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in Vijay Gupta vs. Commissioner of Income-Tax and Another [2016] 386 ITR 643 (Delhi) and the judgment of the Bombay High Court in Aafreen Fatima Fazal Abbas Sayed vs. Assistant Commissioner of Income-Tax and Another [2021] 434 ITR 504 (Bom.). 8. Mr Gaurav Gupta, learned senior standing counsel, who appears on behalf of the respondents/revenue, cannot but accept that the application needs to be r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a particular deduction is amenable within the periphery of the Act and inadvertently an assessee has not claimed the same, Section 264 can be triggered for making such correction. 12. At this stage, we are informed by Mr Krishanan that since the petitioner/assessee passed away during the pendency of the writ petition, necessary steps were taken for bringing the legal heirs of record. Similar ste ..... X X X X Extracts X X X X X X X X Extracts X X X X
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