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ITAT Slams ‘Sweeping’ 263 Revision – PCIT Cannot Order Fishing Enquiries After Detailed Scrutiny by AO
Case Law Details
- Case Name
- Fortis Hospitals Ltd. Vs PCIT (ITAT Delhi)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2021-22
- Courts
- All ITAT, ITAT Delhi
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Fortis Hospitals Ltd. Vs PCIT (ITAT Delhi)
ITAT Slams ‘Sweeping’ 263 Revision – PCIT Cannot Order Fishing Enquiries After Detailed Scrutiny by AO
The Delhi ITAT quashed the revision order passed u/s 263 against Fortis Hospitals Ltd., holding that the Principal CIT wrongly assumed that the Assessing Officer had conducted “no enquiry” on various issues, whereas the assessment records clearly showed extensive scrutiny, repeated questionnaires and detailed replies running into hundreds of pages. The Tribunal observed that the AO had specifically examined issues relat...
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