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PCIT Cannot Order Roving Enquiries Without Proving AO’s View Was Erroneous: ITAT Quashes 263 Order
Case Law Details
- Case Name
- Dabur India Limited Vs PCIT (ITAT Delhi)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2018-19
- Courts
- All ITAT, ITAT Delhi
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Dabur India Limited Vs PCIT (ITAT Delhi)
263 Quashed: ITAT Delhi Holds PCIT Cannot Order Roving Enquiries Without Proving AO’s View Was Erroneous & Prejudicial
Dabur India Ltd appealed against the revisionary order passed u/s 263, wherein PCIT held that the assessment u/s 143(3) dated 29.10.2021 was “erroneous & prejudicial to the interests of Revenue” because the AO allegedly failed to make proper enquiries on deductions claimed u/s 80IA, 80IC, 80JJAA, 80G, 35(1), 35(2AB), 14A, ICD adjustments & duty drawback reconciliation.
Assessee argued that its units cl...
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