Case Law Details
Case Name : Eveready Industries India Ltd. Vs PCIT (ITAT Kolkata)
Related Assessment Year : 2014-15
Courts :
All ITAT ITAT Kolkata
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Eveready Industries India Ltd. Vs PCIT (ITAT Kolkata)
Conclusion: While passing the assessment order AO had followed the permissible view in law which could not be said to be ‘unsustainable in law’. Therefore, the jurisdictional facts for usurping the jurisdiction u/s 263, being absent, the action of CIT to exercise revisional jurisdiction was without jurisdiction and all subsequent actions were ‘null’ in the eyes of law.
Held: In t
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