Failure to Follow 263 Directions Renders Assessment Unsustainable

DCIT Vs Ankur Mittal (ITAT Delhi)

AO can’t travel beyond 263 directions: ITAT Delhi upholds deletion of ₹12.12 cr u/s 69C; sustains ₹1.16 lakh u/s 69A

Delhi Tribunal dismissed both the Revenue’s appeal and the assessee’s cross-objection. The Tribunal held that while giving effect to a revision u/s 263, the AO must strictly confine himself to the specific directions issued by the PCIT. In the present case, the PCIT had only directed examination of the applicability of se

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