Case Law Details
Case Name : Jai Parkash Vs PCIT (ITAT Delhi)
Related Assessment Year : 2018-19
Courts :
All ITAT ITAT Delhi
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Jai Parkash Vs PCIT (ITAT Delhi)
Interest received u/s 28 of land Acquisition Act, at best be said to be a debatable issue on which two views are possible; therefore PCIT cannot assume revisional jurisdiction u/s 263 of the Act.
In a recent case before the Income Tax Appellate Tribunal (ITAT) Delhi, Jai Parkash challenged the order of the Principal Commissioner of Income Tax (PCIT), Rohtak, dated 27th March 2023, passed under section 263 of the Income Tax Act, 1961 (the Act), pertaining to the assessm
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