2024 (8) TMI 373

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..... p duty was higher - As decided by HC [ 2023 (6) TMI 1133 - DELHI HIGH COURT] it was not the respondent/assessee who effectuated the sale of the subject land. The subject land was sold by the secured lenders to recover from dues owed by the respondent/assessee, that the Tribunal correctly concluded that the PCIT had failed to notice the underlying facts, while invoking his powers under Section 263 .....

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