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Case Law Details

Case Name : Dineshbhai Dahyabhai Patel Vs DCIT (ITAT Ahmedabad) I.T.A. No. 105/Ahd/2021
Appeal Number : 09/10/2024
Date of Judgement/Order : 2015-16
Related Assessment Year :
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Dineshbhai Dahyabhai Patel Vs DCIT (ITAT Ahmedabad)

ITAT Ahmedabad held that the entire proceedings under Section 263 of the Act were initiated and completed by the PCIT within a period of only 12 days without pointing out reason for lack of enquiry unjustified. Accordingly, matter restored back.

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