ITAT Quashes Covid-19 Pandemic Income Tax Revision Order

Subhash Devidas Mind Vs PCIT (ITAT Pune)

The case of Subhash Devidas Mind vs. Pr. Commissioner of Income Tax-1, Nashik (PCIT) represents a significant decision by the Income Tax Appellate Tribunal (ITAT) Pune. The case centered on a revision order, issued under section 263 of the Income Tax Act, 1961, during the height of the Covid-19 pandemic. The order was quashed by ITAT, paving the way for further analysis and discussion on the matter.

Analysis: In this case, the assessee, an individual, had not f

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