Case Law Details
Case Name : Cochin International Airport Ltd. Vs ACIT (ITAT Cochin)
Appeal Number : I.T.A. No. 501/Coch/2016
Date of Judgement/Order : 15/03/2018
Related Assessment Year : 2012-13
Courts :
All ITAT ITAT Cochin
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Advocate Akhilesh Kumar Sah
Cochin International Airport Ltd. Vs ACIT (ITAT Cochin)
Cochin International Airport Ltd appeal: The Commissioner is empowered to initiate suo moto proceedings under section 263 where the AO takes a wrong decision
Section 263 of the Income Tax Act, 1961(for short ‘the Act’) deals with the revision of orders prejudicial to Revenue by the Principal Commissioner or Commissioner of Income Tax .
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