Case Law Details
Case Name : PCIT Vs R.K. Jain Infra Projects Pvt. Ltd. (Delhi High Court)
Appeal Number : ITA 557/2022
Date of Judgement/Order : 13/02/2023
Related Assessment Year :
Courts :
All High Courts Delhi High Court
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PCIT Vs R.K. Jain Infra Projects Pvt. Ltd. (Delhi High Court)
Delhi High Court held that for exercise jurisdiction under section 263 of the Income Tax Act, twin conditions i.e. order being erroneous and prejudicial to the interest of revenue needs to be satisfied. PCIT order not satisfying the same needs to
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