Case Law Details
Case Name : Kathiravan Ananthalakshmi Vs ACIT (ITAT Chennai)
Related Assessment Year : 2018-19
Courts :
All ITAT ITAT Chennai
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Kathiravan Ananthalakshmi Vs ACIT (ITAT Chennai)
The Income Tax Appellate Tribunal (ITAT) Chennai’s decision in Kathiravan Ananthalakshmi vs. ACIT marks a significant clarification on the jurisdictional bounds of the Principal Commissioner of Income Tax (PCIT) under Section 263 of the Income Tax Act, 1961. This case brings to the forefront the legal intricacies involved when revision orders are issued by the PCIT, especially concerning the declaration of agricultural income and the subsequent application of higher tax
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