Chhattisgarh State Minor Forest ... vs Pr. Commissioner Of Income Tax-1, ... on 9 May, 2024
In case of KAILASHCHAND AGRAWAL vs. PRINCIPAL
COMMISSIONER OF INCOME TAX (2016) 48 CCH 0361 Nag Trib, ITAT
Nagpur held that It is settled law that issue on which two views were
possible and AO had adopted one of views, assumption of jurisdiction u/s
263 by CIT was invalid.