Case Law Details
Case Name : Kaivan Jitendrakumar Shah HUF Vs PCIT (ITAT Ahmedabad)
Appeal Number : ITA No. 644/Ahd/2024
Date of Judgement/Order : 14/08/2024
Related Assessment Year : 2013-14
Courts :
All ITAT ITAT Ahmedabad
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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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