Case Law Details
Case Name : Dhanraj Chhipa Vs PCIT (ITAT Jodhpur)
Related Assessment Year : 2017-18
Courts :
All ITAT ITAT Jodhpur
Become a Premium member to Download.
If you are already a Premium member, Login here to access.
Sponsored
Dhanraj Chhipa Vs PCIT (ITAT Jodhpur)
CIT cannot invoke his powers of revision under section 263 if the Assessing Officer has conducted enquiries and applied his mind and has taken a possible view of the matter. If there was any enquiry and a possible view is taken, it would not give occasion to the Commissioner to pass orders under section 263 of the Act, merely because he has a different opinion in the matter. Possible view shall mean a issue, which is debatable and there could be more than one possible views. The consideration of the Commissioner as
Please become a Premium member. If you are already a Premium member, login here to access the full content.
Sponsored
Kindly Refer to
Privacy Policy &
Complete Terms of Use and Disclaimer.