PCIT duty bound to examine documents/ details submitted during revisionary proceeding u/s. 263

Dhwani Finserve Pvt. Ltd. Vs PCIT (ITAT Rajkot) ITAT Rajkot held that PCIT is duty bound to examine the documents and details submitted by assessee during revisionary proceedings u/s. 263. In absence of any findings with regard to documents/ details by PCIT, the same is violative of principles of natural justice and hence matter remitted back to the file of PCIT. Facts- By way of this appeal, the assessee has challenged the correctness of the order of the Learned Principal Commissioner of Income Tax-1, Rajkot passed u/s.263 of the Income Tax Act, 1961 dated 31/03/2024 for Assessment Year (AY) ...