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CIT cannot simply direct a further inquiry by AO without first establishing existing order’s erroneous nature
Case Law Details
- Case Name
- ITO Vs DG Housing Projects Ltd (Delhi High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2004-05
- Courts
- All High Courts, Delhi High Court
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ITO Vs DG Housing Projects Ltd (Delhi High Court)
Delhi High Court has dismissed an appeal filed by the Income Tax Department (Revenue) challenging an order by the Income Tax Appellate Tribunal (ITAT). The ITAT had previously set aside a directive issued by the Commissioner of Income Tax (CIT) under Section 263 of the Income Tax Act, 1961, in the case of DG Housing Projects Ltd. The High Court’s decision, delivered on February 2, 2010, centered on whether the Tribunal was justified in overturning the CIT’s order for the assessment year 2004-05.
The case originated from the assessme...
