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ITA. No. 1283/JPR/2024 fu/kZkj.k o"kZ@

Assessment Years : 2018-19 Dubbi Gram Sewa Sahkari Samiti cuke The ITO, Ltd. Vs. Ward- Dausa.

Sikrai, Dausa.

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Assessee by : Shri Anoop Bhatia, C.A.

jktLo dh vksj ls Revenue by : Mrs. Alka Gautam, CIT-DR (V.C.)

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Date of Hearing : 30/06/2025 mn?kks"k.kk dh rkjh[k@Date of Pronouncement : 09/09/2025 vkns'k@ ORDER PER DR. S. SEETHALAKSHMI, J.M.

The assessee has filed this appeal challenging the Revisional order dated 12.12.2023, passed by the learned Principal Commissioner of Income Tax Jaipur-1, for the assessment year 2018-19.

2. The assessee has raised following grounds:–

“1. On the facts and circumstances of the case, Ld. Pr.CIT has erred in law as well as on facts in invoking the provisions of section 263 of the Act, and therefore the impugned order