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ITAT Raipur Upholds Section 263 Revision Due to AO’s Failure to Examine Diesel Shortage Claim
Case Law Details
- Case Name
- Smt. Anita Banodha alias Anita Kathgar Vs PCIT (ITAT Raipur)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2018-19
- Courts
- All ITAT, ITAT Raipur
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Smt. Anita Banodha alias Anita Kathgar Vs PCIT (ITAT Raipur)
The Income Tax Appellate Tribunal (ITAT), Raipur, considered an appeal challenging the order of the Principal Commissioner of Income Tax (PCIT) passed under Section 263 of the Income Tax Act, 1961 for Assessment Year 2018–19. The PCIT had revised the assessment order on the ground that the Assessing Officer (AO) failed to conduct proper enquiries regarding excess diesel shortage claimed by the assessee.
The assessee first raised a legal challenge to the reassessment proceedings, arguing that the notice issued under...
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