In this case the CCIT step into the shoes of PCIT and invoked the provisions of section 263. On 26.02.2026, CBDT has promoted certain officers to the rank of CCIT.In that order it is mentioend that the officers can hold their previous post till the date they accept formal charge of new posting. In this list the name of the officer who was PCIT was also there. On 27.02.2026, this PCIT who become CCIT on 26.02.2027 has issued the notice of 263 sitting in the capacity of PCIT. Assesse obtained information from CBDT under RTI as to the date of acceptance of the charge of this officer to the new post. CBDT in response to the RTI replied that on the same date the PCIT has accepted the formal charge of CCIT(OSD). The counsel for the assessee argued before the ITAT that the 263 notice and order passed thereon are nullity as the same has been passed by PCIT, who was no more PCIT on the date of issuance of notice of 263 and passing the order of 263, ITAT accepted the plea and decided the issue following Bombay and Delhi High Court