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PCIT’s Revision Order Invalid as Assessment Order No Longer Exists: ITAT Cochin
Case Law Details
- Case Name
- Federal Bank Ltd Vs ACIT (ITAT Cochin)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2018-19
- Courts
- All ITAT, ITAT Cochin
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Federal Bank Ltd Vs ACIT (ITAT Cochin)
The Income Tax Appellate Tribunal (ITAT) Cochin addressed an appeal brought by Federal Bank Ltd against an order issued by the Principal Commissioner of Income Tax – I, Kochi (PCIT), pertaining to Assessment Year (AY) 2018-19. The core issue stemmed from a revision order passed by the PCIT, which Federal Bank challenged. During the hearing, it was brought to the tribunal’s attention that the Hon’ble High Court, in Writ Petition 10803 of 2021, had issued an order dated 22.11.2024. This High Court order had specifically set aside the original ...
