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Case Law Details

Case Name : CIT Vs A.R.Builders & Developers P Ltd, (Madras High Court)
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CIT Vs A.R.Builders & Developers P. Ltd (Madras High Court)

The issue under consideration is that, when two views are possible and A.O. adopt one of the view and passed his order accordingly. But that view is not acceptable by PCIT, in such case can PCIT adopt its one of the other views and call the order of A.O. the erroneous?

In the given case, the PCIT passed an order under Section 263 of the Act holding that there was a lack of application of mind on the part of th

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