Case Law Details
Case Name : Chakan Petrol Depot Vs DCIT (ITAT Pune)
Related Assessment Year : 2015-2016
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Chakan Petrol Depot Vs DCIT (ITAT Pune)
It is evident from a perusal of the case file and with the able assistance coming from the Revenue side that the National Faceless Appeal Centre [NFAC] herein has upheld sec. 143(1) processing denying various deductions to the assessee for want of a revised return. Mr. Murkunde took us to the NFAC’s detailed discussion to this effect at page-8 of the NFAC’s order. He could hardly dispute that such a pre-condition of filing of a revised return nowhere impinges upon jurisdict Please become a Premium member. If you are already a Premium member, login here to access the full content.
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