Revisionary proceedings u/s 263 exercised only based on facts verifiable from records is unjustified
Case Law Details
Case Name : Mukesh Kumar Agarwalla Vs PCIT (ITAT Kolkata)
Appeal Number : ITA No. 47/GTY/2021
Date of Judgement/Order : 09/10/2023
Related Assessment Year : 2015-16
Courts :
All ITAT ITAT Kolkata
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Mukesh Kumar Agarwalla Vs PCIT (ITAT Kolkata)
ITAT Kolkata held that exercising revisionary proceedings u/s. 263 of the Income Tax Act purely on facts which are verifiable from records of the assessee is not justifiable and hence liable to be quashed.
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