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Case Law Details

Case Name : Adani Wilmar Limited Vs PCIT (ITAT Ahmedabad)
Appeal Number : ITA No. 777/AHD/2024
Date of Judgement/Order : 25/09/2024
Related Assessment Year : 2018-19
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Adani Wilmar Limited Vs PCIT (ITAT Ahmedabad)

ITAT Ahmedabad held that invocation of revisionary jurisdiction under section 263 of the Income Tax Act not justified as view taken by PCIT was second view and the same is not permissible u/s. 263.

Facts- The return of income for AY 2018-19 was filed on 26.11.2018 dec

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