Where the assessee has submitted all details as requested
Where the assessee has submitted all details as requested
Where the assessee has submitted all details as requested by the AO and the AO has applied its mind to the information and framed the assessment, jurisdiction under section 263 of the Income Tax Act cannot be assumed. The Delhi High Court upheld the ITAT's decision in PCIT vs Pushp Steel & Mining (P.) Ltd. (date of order 17.01.2023)

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