Case Law Details
Case Name : M/s. Rachana Finance & Investments Pvt. Ltd. Vs CIT (ITAT Mumbai)
Related Assessment Year : 2004-05
Courts :
All ITAT ITAT Mumbai
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CIT cannot revise assessment to make afresh examination of issues already examined by AO
Brief of the case:
ITAT Mumbai held that CIT cannot revise assessment for making afresh examination of an issue already examined by the AO who has taken one of the possible views because there has been no erroneous order which could ordered to be revised.
Facts of case:
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