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Order deemed to be erroneous as passed without making necessary inquiries and verification
Case Law Details
- Case Name
- M.R Apparels Private Limited Vs Principal Chief Commissioner of Income Tax (Delhi High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2015-16
- Courts
- All High Courts, Delhi High Court
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M.R Apparels Private Limited Vs Principal Chief Commissioner of Income Tax (Delhi High Court)
Delhi High Court held that CIT has rightly held that assessment order was passed without making necessary inquiries and verification hence in terms of clause (a) of Explanation 2 to Section 263, the assessment order is deemed to be erroneous in so far as it is prejudicial to the interests of the revenue.
Facts- The appellant has filed the present appeal u/s. 260A of the Income Tax Act, 1961 impugning an order dated 06.02.2024 passed by ITAT. The appellant (assessee) had preferred the said appeal impug...
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