Case Law Details
Case Name : Smt. Maltidevi Birbal Singh Vs ITO (ITAT Mumbai)
Related Assessment Year :
Courts :
All ITAT ITAT Mumbai
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Briefly stated facts of the case are that the assessee, an individual derives income from manufacture of wire & wire ropes. The return was filed declaring total income at ` 4,07,734/-. However, the assessment was completed at an income of ` 5,08,730/- vide order dated 25.06.2007 passed u/s 143(3) of the Act. Subsequently, the ld. CIT in exercise of his powers u/s 263 of the Act observed that the assessment completed by the A.O. is found to be erroneous and prejudicial to the interests of the Revenue and accordingly he issued notice dated 14.12.2007 to show S
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