Revision u/s 263 - Unexplained cash investment u/s 69 - PCIT has ...
PCIT can't review orders u/s 263 if the same issue is pending appeal with CIT(A).
December 31, 2020
Case Laws Income Tax AT
Revision u/s 263 - Unexplained cash investment u/s 69 - PCIT has no right to review the order which was subject matter of appeal before Ld. CIT(A) and we notice that the issue which is challenged before Ld. CIT(A) is the same issue in which Ld. PCIT has reviewed u/s 263 - AT
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