Case Law Details
Case Name : Synergy Entrepreneur Solutions Pvt Ltd Vs. DCIT (ITAT Mumbai)
Related Assessment Year : 2005- 06
Courts :
All ITAT ITAT Mumbai
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Synergy Entrepreneur Solutions Pvt Ltd Vs. DCIT (ITAT Mumbai)
ITA No. 3076/Mum/10
Assessment year: 2005- 06
O R D E R
Per Pramod Kumar :
1. The short issue that we are required to adjudicate in this appeal is whether or not the learned Commissioner was justified in exercising revision powers under section 263 of the Income Tax Act, 1961, on the facts and in the circumstances of this case. The assessment year involved is 2005-06 and the order so subjected to revision proceedings by the learned Commissioner was passed under section 143(3) of the Act.
2. The issue in appeal lies in a rather narro...
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