Case Law Details
Case Name : Simbhaoli Power Pvt Ltd Vs PCIT (ITAT Delhi)
Related Assessment Year : 2014-15
Courts :
All ITAT ITAT Delhi
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Simbhaoli Power Pvt Ltd Vs PCIT (ITAT Delhi)
ITAT Delhi held that revisional jurisdiction u/s. 263 of the Income Tax Act not invocable in absence of any error or infirmity in the assessment order which could make the assessment order erroneous and prejudicial to the interest of revenue.
Facts- Vide the present appeals, the appellant has mainly challenged the assumption of jurisdiction u/s. 263 of the Income Tax Act.
Conclusion- Held that where there
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