Case Law Details
Case Name : Ellora Infratech Pvt. Ltd. Vs PCIT (ITAT Delhi)
Related Assessment Year : 2013-14
Courts :
All ITAT ITAT Delhi
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Ellora Infratech Pvt. Ltd. Vs PCIT (ITAT Delhi)
ITAT Delhi held that invocation of revisionary power u/s. 263 of the Income Tax Act unjustified when AO has exercised its quasi-judicial powers and arrived at a conclusion with reasonable application of mind.
Facts- The case of the assessee was assessed u/s. 143(3) of the Act. Subsequent to the assessment, the Pr. CIT received a proposal from the new incumbent AO vide its communication seeking invocation of supervisory jurisd
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