Case Law Details
Case Name : Rambagh Palace Hotels Pvt Ltd Vs ITO (ITAT Delhi)
Appeal Number : I. T. A. No. 394 (Del) of 2010
Date of Judgement/Order : 11/03/2011
Related Assessment Year : 2006- 07
Courts :
All ITAT ITAT Delhi
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Rambagh Palace Hotels Pvt Ltd Vs ITO (ITAT Delhi) – In this case ld CIT(A) had adjudicated upon on all the issues. Therefore, the assessment order has merged in the order of CIT(A). Hence, ld. CIT was debarred to assume jurisdiction u/s 263 of the Act. The assessment cannot be treated as erroneous in so far as prejudicial to the interest of revenue merely on the basis of a complaint and that too for the purpose of making roving inquiries.
IN THE INCOME TAX APPELLATE TRIBUNAL
[ DELHI BENCH “F” DELHI ]
I. T. A. No. 394 (Del) of 2010
Assessment year: 2006- 07.
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