Sec. 263 of the Income-tax Act, 1961 - Revision – Revenue challenged the order of Tribunal in Tax Appeal before High Court whereby the Tribunal quashed the order passed by the Principal Commissioner under Section 263 of the Act. Similar order passed by the Principal Commissioner in the case of assessee for the assessment year 2010-11 under Section 263 of the Act was quashed by the Tribunal and appeal under Section 260A filed against the said order of Tribunal was dismissed by High Court vide order dated 02.08.2017. Thus, for this reason, appeal of the revenue dismissed. Revenue filed SLP against the finding of the High Court. Leave granted. - PR. CIT V/s INDIAN FARMERS FERTILIZERS COOPERATIVE LTD. - [2020] 270 TAXMAN 187 (SC)