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Section 263 Invoked Because Education Cess Claim Was Not Examined in Limited Scrutiny
Case Law Details
- Case Name
- Insight Print Communications Private Limited Vs PCIT (ITAT Mumbai)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2020-21
- Courts
- All ITAT, ITAT Mumbai
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Insight Print Communications Private Limited Vs PCIT (ITAT Mumbai)
ITAT Mumbai Upholds PCIT’s Revision u/s 263 for Allowing Higher Education Cess as Business Expense Despite Faceless Assessment
he Mumbai ITAT “C” Bench dismissed the appeal of Insight Print Communications Pvt. Ltd. and upheld the revisionary order passed by PCIT, Mumbai-4 u/s 263 for AY 2020-21, holding that allowance of Higher Education Cess as a business expenditure rendered the assessment order erroneous & prejudicial to the interest of Revenue.
The Assessee’s case was completed under faceless regime u/s 143(3) r...
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