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Case Law Details

Case Name : Vikram Bajaj Vs CIT (ITAT Delhi)
Appeal Number : ITA No. 552/Del/2021
Date of Judgement/Order : 22/07/2023
Related Assessment Year : 2017-18
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Vikram Bajaj Vs CIT (ITAT Delhi)

ITAT Delhi held that once a matter has been considered and decided by the ld.CIT(A), the very same issue cannot be the subject matter of consideration at all by PCIT in the revision proceedings either on substantive basis or on protective basis. A

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