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Assessment Under Section 44AD Instead of 44ADA: HC Upholds Section 263 Revision
Case Law Details
- Case Name
- Harjot Singh Vs Principal Commissioner Income Tax-Central (Punjab High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Punjab and Haryana HC
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Harjot Singh Vs Principal Commissioner Income Tax-Central (Punjab High Court)
Assessment of Income Under Section 44AD instead of 44ADA: HC Upholds Section 263 revision
In a recent ruling, the Punjab and Haryana High Court upheld the Principal Commissioner of Income Tax-Central’s (PCIT) revision order under Section 263 of the Income Tax Act, 1961, in the case of Harjot Singh. The court confirmed that the assessment should have been conducted under Section 44ADA, not Section 44AD.
Case Background: The appeal was filed against an order by the Income Tax Appellate Tribuna...
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