LTCG on Shares: Assumptions without substantial evidence of error shouldn’t trigger action u/s 263

Pooja Mittal Vs PCIT (ITAT Delhi)

The case of Pooja Mittal vs. Principal Commissioner of Income Tax (PCIT), heard by the Income Tax Appellate Tribunal (ITAT) in Delhi, revolves around the revisional jurisdiction exercised under Section 263 of the Income Tax Act, 1961. The key issues addressed include the alleged inadequacy of the Assess

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