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Case Law Details

Case Name : Balaji Builders Vs ACIT (ITAT Chennai)
Related Assessment Year : 2017-18
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Balaji Builders Vs ACIT (ITAT Chennai)

Introduction: The case of Balaji Builders vs. ACIT, as adjudicated by the Income Tax Appellate Tribunal (ITAT) Chennai, revolves around the validity of a revisionary jurisdiction exercised by the Principal Commissioner of Income Tax against an assessment order. The key contention is whether the assessment order, which was framed under Section 143(3) of the Income Tax Act, was erroneous and prejudicial to the interest of the Revenue.

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