Invocation of revision jurisdiction u/s 263 ignoring order passed u/s 153A unjustified

PCIT Vs Techno Tracom Pvt. Ltd. (Calcutta High Court) Calcutta High Court held that invocation of revisional jurisdiction by PCIT u/s 263 of the Income Tax Act ignoring the order passed u/s 153A of the Income Tax Act as immaterial and irrelevant unjustified. Facts- This appeal filed by the revenue under Section 260A of the Income Tax Act, 1961 (Act) is directed against the order dated 18th April, 2022 passed by the Income Tax Appellate Tribunal for A.Y. 2009-10. The short issue which falls for consideration in this appeal is whether the assumption of jurisdiction by the Principal Commissioner ...