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INCOME TAX APPELLATE TRIBUNAL (AHMEDABAD BENCH)
Dr. BRR Kumar, VP, Suchitra Kamble, J
Meena Rajesh Sanghvi – Appellant
Versus
The PCIT (Central), Ahmedabad – Respondent
| Table of Content |
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| 1. the tribunal summarized the appeal against the assessment order under section 263. (Para 1 , 2 , 3) |
| 2. the arguments on behalf of the appellant regarding the assessment decisions and implications of section 263. (Para 4 , 5 , 6) |
| 3. the tribunal discussed the validity of the pr. cit's decision to invoke section 263. (Para 7) |
Date of hearing : 08-07-2025 Date of pronouncement : 29-07-2025 आदेश/ORDER Per Suchitra Kamble, Judicial Member:
This is an appeal filed against the order dated 25-03-
2025 passed by PCIT(Central), Ahmedabad for assessment year 2021-22.
2. The grounds of appeal are as under:-
“1. Ld Pr CIT erred in law and on facts revising a scrutiny assessment order which is neither erroneous nor prejudicial to the interest of revenue.
2. This action of Ld Pr CIT invoking provisions of sec 263 to revise scrutiny order passed by AO after raising relevant queries and extensive verification of the details submitted during assessment by the appellant is without any justification.
3. Ld Pr CIT erred in law and on facts holding that assessment completed without raising any query regarding 2 flats, whereas full details for all 3 flats were furnished to AO and AO passed the
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