Case Law Details
Case Name : Longia Engineers Vs PCIT (ITAT Chandigarh)
Appeal Number : ITA NO. 30/Chd/2021
Date of Judgement/Order : 06/12/2022
Related Assessment Year : 2016-17
Courts :
All ITAT ITAT Chandigarh
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Longia Engineers Vs PCIT (ITAT Chandigarh)
ITAT held that matter relating to wages/labour expenses which was not subject matter of limited scrutiny cannot be raised in revisionary proceedings u/s 263 for the first time. It is now a settled position as held by the various Benches
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