Case Law Details
Case Name : Jangpal Singh Tanwar Vs Pr. CIT (ITAT Chandigarh)
Appeal Number : ITA No. 40/CHD/2021
Date of Judgement/Order : 22/06/2022
Related Assessment Year : 2016-17
Courts :
All ITAT ITAT Chandigarh
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Jangpal Singh Tanwar Vs Pr. CIT (ITAT Chandigarh)
Held that for invoking revisionary power u/s 263 it is necessary to point out the error in the order and that too such an error should be prejudicial to the interest of the revenue
Facts-
The return furnished by the assessee was accepted by the AO. However, PCIT set aside the order invoking section 263 holding that AO failed to examine the assessee’s eligibility for exemption u/s 54. Being aggrieved by the said order, assessee has preferred present appeal.
Conclusion-
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