Revisional Jurisdiction cannot be invoked merely for mismatch of truck number

Smt. Shila Dutta Vs ACIT (ITAT Kolkata)

Counsel for the assessee has submitted that the ld. PCIT had exercised his revision jurisdiction on the issue of claim of refund of Rs.22 lakhs on account of empty bottles. However, when the figure was reconciled by the assessee, the ld. PCIT proceeded to set aside the assessment order on the other issue relating to mismatch in the vehicle number used for transportation of liquor without confronting the assessee in this respect. The ld. Counsel inviting our attention to the aforesaid chart reproduced by the ld. PC

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