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Section 263 Action Invalid Without Compliance to Limitation Period: ITAT Mumbai
Case Law Details
- Case Name
- Indian Education Society Vs CIT (ITAT Mumbai)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2016-17
- Courts
- All ITAT, ITAT Mumbai
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Indian Education Society Vs CIT (ITAT Mumbai)
Income Tax Appellate Tribunal (ITAT) Mumbai bench has overturned a revisionary order issued by the Commissioner of Income-tax (Exemptions) [CIT(E)] against the Indian Education Society, a charitable trust, citing issues of jurisdiction and limitation. The ruling centered on whether the CIT(E) could invoke Section 263 of the Income-tax Act, 1961, to revise a reassessment order on grounds unrelated to the reassessment proceedings themselves.
The case, Indian Education Society Vs CIT (ITAT Mumbai), originated from an appeal filed by t...
