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Detailed U/s 153C Enquiry Bars PCIT from Revising Completed Assessment
Case Law Details
- Case Name
- Sunita Khandelwal Vs PCIT (Central)-1 (ITAT Mumbai)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2015-16
- Courts
- All ITAT, ITAT Mumbai
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Sunita Khandelwal Vs PCIT (Central)-1 (ITAT Mumbai)
Section 263 Can’t Be Used for Fishing Enquiry: ITAT Mumbai Quashes PCIT Revision in Alankit Group 153C Assessments
ITAT Mumbai (G Bench) in Sunita Khandelwal vs PCIT (Central) (ITA Nos. 3451, 3539, 3540 & 3541/Mum/2025; AYs 2015-16, 2016-17, 2018-19 & 2019-20; order dated 23.12.2025) has quashed revisionary orders passed u/s 263, holding that where the AO has already conducted detailed enquiries in 153C proceedings, PCIT cannot invoke s.263 merely by alleging “inadequate enquiry” without demonstrating any specific error or preju...
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