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Demonetization Cash Deposit Scrutinized by AO, No Grounds for Section 263 Revision
Case Law Details
- Case Name
- Manuj Jain HUF Vs PCIT (ITAT Chandigarh)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2017-18
- Courts
- All ITAT, ITAT Chandigarh
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Manuj Jain HUF Vs PCIT (ITAT Chandigarh)
In the case of Manuj Jain HUF Vs PCIT (ITAT Chandigarh), the Income Tax Appellate Tribunal (ITAT) Chandigarh deliberated on the dispute arising from the assessment order for the Assessment Year 2017-18. The case involves the dispute between the assessee, Manuj Jain HUF, and the Principal Commissioner of Income Tax (PCIT), Ludhiana-1. The central legal issue revolved around the jurisdiction of PCIT to initiate proceedings under Section 263 of the Income Tax Act, 1961.
Background: The relevant facts indicate that the assessee filed its i...
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