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Revision u/s 263 sustained as assessment completed in a routine and mechanical manner
Case Law Details
- Case Name
- Jaydeep Construction Vs PCIT (ITAT Mumbai)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2018-19
- Courts
- All ITAT, ITAT Mumbai
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Jaydeep Construction Vs PCIT (ITAT Mumbai)
ITAT Mumbai held revisionary order under section 263 of the Income Tax Act to be proper and just as assessment was completed in a routine and mechanical manner without due diligence and without due application of mind.
Facts- The assessee is a partnership firm and is involved in real estate business. The case was selected under CASS for complete scrutiny and the Assessing Officer completed assessment of the firm u/s. 143(3) r.w.s. 143(3A) & 143(3B) of the Act on 27.02.2021 accepting the return of income declared by the assessee at ₹.Nil. On exam...
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