No revisional jurisdiction u/s. 263 as issue examined during assessment proceeding: ITAT Ahmedabad

Kaivan Jitendrakumar Shah HUF Vs PCIT (ITAT Ahmedabad)

ITAT Ahmedabad held that revisional jurisdiction u/s. 263 of the Income Tax Act not justifiable as AO had examined the issue in the course of assessment proceeding.

Facts- The case of the assessee was reopened u/s. 147 of the Act with the issuance of notice

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