This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
Invocation of section 263 not possible on mere difference of opinion
Case Law Details
- Case Name
- APC Books Vs A.C.I.T (ITAT Delhi)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2017-18
- Courts
- All ITAT, ITAT Delhi
Upgrade to Basic or Premium to download.
Already Upgraded? Log in.
APC Books Vs A.C.I.T (ITAT Delhi)
Facts- The assessee has challenged the assumption of jurisdiction by the PCIT-10, Delhi u/s 263 of the Income-tax Act, 1961 wherein the PCIT has held that the assessment order dated 14.12.2019 framed u/s 143(3) of the Act is erroneous and prejudicial to the interest of the Revenue.
The assessee stated that the Assessing Officer, during the course of assessment proceedings u/s 143(3) of the Act, has raised specific queries relating to the cash deposit after demonetization and has made detailed enquiries, for which the assessee has submitted a detailed reply alo...
Author Info
