Case Law Details
Case Name : M/s Asianet Satellite Communication Ltd. Vs CIT (Kerala High Court)
Related Assessment Year : 2006-07
Courts :
All High Courts Kerala High Court
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Brief of the case:
- The Hon’ble Kerala High Court in the case of M/s Asianet Satellite Communications Ltd. held that passing assessment order without examining expenses by Assessing Officer which ought not to allowed is a clear case of an assessment order erroneous in so far as prejudicial to the interests of revenue.
- Therefore, the initiation of revisionary proceedings u/s 263 by Commissioner is justified in law.
Facts of the case:
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