Case Law Details
Case Name : PCIT Vs Mohak Real Estate Pvt Ltd (Delhi High Court)
Related Assessment Year : 2016-17
Courts :
All High Courts Delhi High Court
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PCIT Vs Mohak Real Estate Pvt Ltd (Delhi High Court)
The Delhi High Court, in the case of PCIT vs Mohak Real Estate Pvt Ltd, delivered a significant ruling on the invocation of Section 263 of the Income Tax Act. The Court found that inadequate enquiry alone is insufficient to justify invoking Section 263, providing clarity on the requirements for revising assessment orders.
The dispute arose from the Assessment Year 2016-17 when Mohak Real Estate Pvt Ltd filed its return of income. The Pri
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