Section 263 Cannot be invoked for Section 115BBE Tax Calculation Error

Dasrathsinh Ghanshyamsinh Chudasama Vs PCIT (ITAT Ahmedabad)

In the case of Dasrathsinh Ghanshyamsinh Chudasama vs. PCIT, the ITAT Ahmedabad quashed the revision order issued by the Principal Commissioner of Income Tax (PCIT) for the assessment year 2015-16. The PCIT had invoked Section 263 of the Income Tax Act, arguing that the Assessing Officer (AO) had incorrectly calculated the tax u

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