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In Revision proceedings CIT cannot travel beyond reasons given by him in SCN
Case Law Details
- Case Name
- PCIT Vs . Universal Music India Pvt. Ltd. (Bombay High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Bombay High Court
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PCIT Vs . Universal Music India Pvt. Ltd. (Bombay High Court)
Issues
(a) Whether on the facts, in the circumstances of the case and as per law, the Hon’ble ITAT has erred in holding that in the revision proceedings the CIT cannot travel beyond the reasons given by him for revision in the show-cause notice without appreciating that the power of revision under Section 263 of the I.T. Act is not contingent on the giving of a notice to show cause ?
(b) Whether on the facts, in the circumstances of the case and as per law, the Hon’ble ITAT has erred in holding that in the revision proceedings t...
