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ITAT Dismisses Assessee’s Appeal Against Section 263 Order Over 3-Year Delay
Case Law Details
- Case Name
- Saquib Ahmed Vs PCIT (ITAT Indore)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2016-17
- Courts
- All ITAT, ITAT Indore
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Saquib Ahmed Vs PCIT (ITAT Indore)
ITAT Indore: Appeal Against Section 263 Order Filed After 3 Years – Dismissed on Limitation & Merits
Assessee, filed his return of income for AY 2016-17 declaring total income of Rs 18.76 lakh along with exempt income of Rs 90.65 lakh. The case was selected for scrutiny & AO, vide order u/s 143(3) dated 23.11.2018, accepted the returned income after necessary enquiry.
Subsequently, PCIT invoked his revisional jurisdiction u/s 263 & vide order dated 17.02.2021, set aside the assessment order, holding it to be erroneous & prejudicial to the in...
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