Case Law Details
Case Name : PCIT Vs Kaushalya Dealers Pvt Ltd (Calcutta High Court)
Related Assessment Year : 2015-16
Courts :
All High Courts Calcutta High Court
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PCIT Vs Kaushalya Dealers Pvt Ltd (Calcutta High Court)
In the case of PCIT Vs Kaushalya Dealers Pvt Ltd, the Calcutta High Court delivered a significant judgment regarding the loss of penny stock and the validity of Section 263 revision. This analysis delves into the Court’s decision, focusing on the essential aspects of the judgment, and the implications for tax law.
Background
The appeal was filed by the revenue under Section 260A of the Income Tax Act, 1961, against the order dated 10th December 2021 by the Income Tax Appellate Tribunal, “B” Be
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