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Sec. 263 revision to cancel non existing original assessment order is not tenable
Case Law Details
- Case Name
- PCIT Vs Padma Kumar Jain (Jharkhand High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2012-13
- Courts
- All High Courts, Jharkhand High Court
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PCIT Vs Padma Kumar Jain (Jharkhand High Court)
Section 263 revision initiated by CIT second time to cancelling non existing original assessment order isn’t tenable: PCIT v. Padma Kumar Jain – [2022] (Jharkhand)
A search and seizure operation was conducted by the Assessing Officer (AO) in the business and residential premises of the assessee-individual. After completion of the search and seizure, a notice under section 153A was issued to which the assessee filed a return of income and an assessment order was passed. Subsequently, the Principal Commissioner of Income-tax (PCIT) under se...
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