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No Section 263 invocation If AO taken One possible view out of Many
Case Law Details
- Case Name
- Electro Urban Co-Operative Credit Society Ltd. Vs PCIT (ITAT Kolkata)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2014-15
- Courts
- All ITAT, ITAT Kolkata
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Electro Urban Co-Operative Credit Society Ltd. Vs PCIT (ITAT Kolkata)
If AO taken One possible view out of Many Options, Notice u/s 263 for Revision of AO’s order Not Sustainable
The issue under consideration is whether notice u/s 263 issued by PCIT for disclosing the income from holiday homes under head Income from House property and not under Income from Other Sources is justified in Law?
In the instant case, the Principal Commissioner of Income Tax has proposed to revise the original assessment concluded by the Assessing Officer wherein he admitted the claim of the assessee that the a...
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