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The CIT must give reasons and basis for his conclusion that the order sought to be revised is erroneous
Case Law Details
- Case Name
- Crisil Ltd. Vs. Addl. CIT (ITAT Mumbai)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2004- 05
- Courts
- ITAT Mumbai
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CASE LAWS DETAILS
DECIDED BY: ITAT MUMBAI C BENCH, MUMBAI, IN THE CASE OF: Crisil Ltd. Vs. Addl. CIT, APPEAL NO: ITA No. 3094/Mum/09, DECIDED ON June 25, 2010
ORDER
Per Pramod Kumar:
1. This is an appeal filed by the assessee and is directed against the order dated 30th March 2009 passed by the learned Commissioner under section 263 of the Income Tax Act, 1961. Grievances raised by the assessee are as follows:
1. On the facts and in the circumstances of the case and in law, the learned CIT(A) has legally erred in assuming jurisdiction u/s 263 of the Act and the order passed by...
