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Powers of Commissioner of Income Tax co-terminus with that of Assessing Officer
Case Law Details
- Case Name
- ITO Vs. M/S Vishvdeva Leasing & Investment Pvt. Ltd. (ITAT Delhi)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2003-04
- Courts
- All ITAT, ITAT Delhi
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It is a settled law that the powers of the Commissioner of Income Tax is co-terminus with that of Assessing Officer. Under the circumstances, the particular enquiry that was not made by the Assessing Officer which was necessary in the facts of the case, should have been done by the Ld. Commissioner of Income Tax (A).
INCOME TAX APPELLATE TRIBUNAL, DELHI
I.T.A. No. 2104/Del/2010 – A.Y.: 2003-04
ITO
Vs.
M/S VISHVDEVA LEASING & INVESTMENT PVT. LTD.
Date of pronouncement – 07.09.2012
ORDER
PER SHAMIM YAHYA: AM
This appeal by the Revenue is directed against the order of the Ld. Comm...
