Invocation of s 263 unjustified where Commissioner intended to substitute his own view in place of that of the Assessing Officer without pointing out as to how the action of the Assessing Officer is erroneous in law or on facts

Satara Cattle Feed Industries (P) Ltd. v ACIT

ITAT, Pune

ITA No. 617/PN/2008

Assessment Year: 2003-2004

Decided on: 31 May 2011

Please become a Premium member. If you are already a Premium member, login here to access the full content.