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Quashing of Section 263 Order Invalidates Consequent Proceedings: ITAT Ahmedabad
Case Law Details
- Case Name
- Kolet Resort Club Pvt Ltd Vs ITO (ITAT Ahmedabad)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2015-16
- Courts
- All ITAT, ITAT Ahmedabad
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Kolet Resort Club Pvt Ltd Vs ITO (ITAT Ahmedabad)
In the case of Kolet Resort Club Pvt Ltd v. ITO (ITAT Ahmedabad), the assessee filed an appeal against the order of the Commissioner of Income Tax (Appeals) [CIT(A)] dated 06.03.2024, concerning the assessment year (AY) 2015-16. The assessee challenged several aspects of the CIT(A) order, including the validity of the revision order passed under Section 263 of the Income-tax Act, 1961, which had been made by the Principal Commissioner of Income Tax (PCIT) on 08.03.2021. The assessee contended that the revision order was invalid...
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