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2024 (2) TMI 694 - ITAT DEHRADUNRevision u/s 263 - period of limitation - HELD THAT:- Assessment Order in this case has been passed on 13.12.2017 and the order u/s. 263 by the ld. PCIT has been passed on 18.03.2021 Hence, keeping in view the provisions of Sub-Section 2 of Section 263, wherein held that no order shall be made under sub-section (1) after the expiry of two years from the end of the financial year in which the order sought to be revised was passed. Thus we hold that the order passed by the ld. PCIT is barred by limitation. Appeal of the assessee is allowed.
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