Case Law Details
Case Name : Shergil Harjit Vs PCIT (ITAT Pune)
Appeal Number : ITA No. 170/PUN/2021
Date of Judgement/Order : 20/01/2022
Related Assessment Year : 2015-16
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Shergil Harjit Vs PCIT (ITAT Pune)
ITAT Pune held that initiation of revisionary proceeding under section 263 of the Income Tax Act on a fishing and roving enquiry in the matter without bringing on record any material or evidence is liable to be quashed.
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