This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
Section 263 Order Quashed for Wrongly Alleging Lack of Enquiry – What ITAT Clarified
Case Law Details
- Case Name
- Jitendrasinh Zala Vs PCIT (ITAT Rajkot)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2020-21
- Courts
- All ITAT, ITAT Rajkot
Upgrade to Basic or Premium to download.
Already Upgraded? Log in.
Advertisement
Jitendrasinh Zala Vs PCIT (ITAT Rajkot)
PCIT’s 263 Revision Quashed – AO Had Made Due Enquiry; No “Lack of Enquiry” to Invoke 263 Jurisdiction
In this appeal the Assessee challenged the revisional order passed u/s 263 wherein Ld. PCIT held that the scrutiny assessment u/s 143(3) r.w.s.144B dated 06.09.2022 was erroneous & prejudicial to the interest of Revenue due to alleged failure of AO to examine four issues: (i) ₹22,88,000 provision-based expense booked by Fin Tech Corporation Pvt. Ltd., (ii) variation in agricultural income, (iii) non-declaration of rental ...
Author Info
