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Commissioner cannot revise order passed by TPO u/s. 92CA(3)
Case Law Details
- Case Name
- Essar Steel Ltd. Vs Additional Commissioner of Income Tax (ITAT Mumbai)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2005-06
- Courts
- All ITAT, ITAT Mumbai
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IN THE ITAT MUMBAI BENCH ‘K’
Essar Steel Ltd.
versus
Additional Commissioner of Income-tax
IT APPEAL NO. 4007 (MUM.) OF 2010
[ASSESSMENT YEAR 2005-06]
Date of pronouncement – 31.10.2012
ORDER
Per Bench
This is an assessee’s appeal against the order of the CIT-5, Mumbai, dated 29/03/2010 under section 263 of the Income Tax Act. The short issue for consideration is whether the CIT-5 is correct in invoking the jurisdiction under section 263 for setting aside the order of Assessing Officer u/s 143(3) dated 01.01.08 which was passed in consonance with the TPO...
