Invocation of Section 263 to initiate Penalty proceeding not sustainable when addition itself deleted by ITAT

Agencies Rajasthan Pvt. Ltd. Vs PCIT (ITAT Jaipur)

Invocation of Section 263 of Income Tax Act, 1961 to initiate Penalty proceeding not sustainable when addition itself deleted by ITAT

Brief facts of the case are that assessment u/s 143(3) of the Act was completed on 30-12-2017 by the

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