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Case Law Details

Case Name : M/s SRL Diagnostics Pvt. Ltd. Vs PCIT (ITAT Mumbai)
Appeal Number : I.T.A. No. 1528/Mum/2018
Date of Judgement/Order : 08/01/2021
Related Assessment Year : 2013-14
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M/s SRL Diagnostics Pvt. Ltd. Vs PCIT (ITAT Mumbai)

Mere finding the assessment order is erroneous does not give power to Ld. PCIT to annul the assessment order. It is duty imposed by the provision of section 263 that Ld. PCIT has to determine and satisfy both th

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