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Revision Under Section 263 Validity Questioned Due to Incomplete Inquiry before Calcutta HC
Case Law Details
- Case Name
- PCIT Vs KCO Aluminium LLP (Calcutta High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Calcutta High Court
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PCIT Vs KCO Aluminium LLP (Calcutta High Court)
The Calcutta High Court considered an appeal filed by the Revenue against an order of the Income Tax Appellate Tribunal (ITAT) concerning the exercise of revisionary powers under Section 263 of the Income Tax Act, 1961. The Court first addressed a delay of 179 days in filing the appeal and, being satisfied with the explanation provided, condoned the delay and allowed the related application.
The appeal was admitted on substantial questions of law. The primary issue relates to whether the ITAT was justified in quashing the Princip...
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