Case Law Details
Case Name : Sri Surakshitha Homes Vs ITO (ITAT Hyderabad)
Appeal Number : IT Appeal No. 784/2013
Date of Judgement/Order : 28/08/2015
Related Assessment Year : 2008-2009
Courts :
All ITAT ITAT Hyderabad
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Brief of the case:
- The ITAT Hyderabad in the case of Sri Surakshitha Homes vs. ITO held that where the AO has assessed income on estimation basis then CIT cannot order to revise the assessment by picking and choosing some aspects of estimation to be re-verified.
- Therefore, the assessment cannot be remanded back to AO to afresh examination of some aspects of estimation made by AO.
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