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Inadequacy of enquiry would not confer power of revision Section 263 Revision
Case Law Details
- Case Name
- Procter and Gamble Health Private Limited Vs PCIT (ITAT Mumbai)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2018-19
- Courts
- All ITAT, ITAT Mumbai
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Procter and Gamble Health Private Limited Vs PCIT (ITAT Mumbai)
Distinction between “lack of inquiry” and “inadequate inquiry”: Even inadequacy of enquiry would not confer the power of revision u/s 263- Revision quashed: ITAT Mumbai
Mumbai ITAT has set aside a revisionary order passed by PCIT u/s 263, holding that AO had conducted proper & adequate enquiries during the original scrutiny assessment & that the PCIT’s action was merely based on a difference of opinion.
Assesseefiled its return of income for AY 2018–19 declaring Rs 174.81 crore. The return was s...
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