PCIT has revisionary jurisdiction u/s 263 over the cases passed by the NFAC or the JAO
March 19, 2026
Income Tax, ITAT
PCIT has revisionary jurisdiction u/s 263 over the cases irrespective of the fact that the relevant assessment was completed physical mode or faceless mode – ITAT In a recent judgment, ITAT Delhi has held that the PCIT has revisionary jurisdiction u/s 263 over the cases passed by the …