Case Law Details
Case Name : Hirenkumar Lavjibhai Kanani Vs PCIT (ITAT Ahmedabad)
Appeal Number : I.T.A. No. 522/Ahd/2024
Date of Judgement/Order : 27/08/2024
Related Assessment Year : 2015-16
Courts :
All ITAT ITAT Ahmedabad
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Hirenkumar Lavjibhai Kanani Vs PCIT (ITAT Ahmedabad)
ITAT Ahmedabad held that the revisionary jurisdiction under section 263 cannot be exercised to widen the scope of the original assessment beyond the specific reasons recorded for reopening the assessment.
Facts- The reassessment proceedings were initiated for t
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