Madras HC Dismisses WP Against Section 263 Revision Order, Directs Appeal

Suresh Patel Vs PCIT (Madras High Court)

The case of Suresh Patel vs PCIT presented before the Madras High Court involves a challenge to an order issued by the first respondent on March 24, 2022, under Section 263 of the Income Tax Act, 1961. Preceding this order was a show cause notice dated January 25, 2022, to which the petitioner had responded, leading to the impugned order. Instead of pursuing the matter through the appellate Tribunal as per Section 253(1)(c) of the Income Tax Act, 1961, the petitioner chose to approach the Court after a significant delay.

The petitione

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