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CIT being a revisional authority not permitted to step into shoes of Assessing officer
Case Law Details
- Case Name
- M/s Ved Parkash Contractors Vs CIT (ITAT Chandigarh)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2010-11
- Courts
- All ITAT, ITAT Chandigarh
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M/s Ved Parkash Contractors Vs. CIT (ITAT Chandigarh) – It is true that the revisional authority itself has wide power to examine the case whether the decision has been erroneous and prejudicial to the interest of Revenue and in exercise of these power modifications are permissible, and furthermore that if the Commissioner comes to this conclusion that the assessment is required to be redone, that such direction can still be issued to the Assessing officer .
However, it is trite law that it is not permissible for the CIT being a revisional authority to step into the shoe...
