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No Incriminating Material, Section 263 Cannot Override 153A Order

CA Vijayakumar Shetty 06 Jan 2026 231 Views 1 comment Print
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Case Law Details

Case Name : Shamkant Keshav Kotkar (Prop. Nandan Builders) Vs PCIT (Central) (ITAT Pune)
Related Assessment Year : 2017-18
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Shamkant Keshav Kotkar (Prop. Nandan Builders) Vs PCIT (Central) (ITAT Pune)

153A Can’t Travel Without Incriminating Evidence; Dumb Document, No Date, No Name: PCIT Loses in s.263 Proceedings

Unabated Year, No Incriminating Material: Cash Loan Allegation Too Vague: ITAT Strikes Down PCIT Revision u/s 263

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Author Bio

CA Vijayakumar Shetty qualified in 1994 and in practice since then. Founding partner of Shetty & Co. He is a graduate from St Aloysius College, Mangalore . View Full Profile

My Published Posts

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