Case Law Details
Case Name : Shreeji Developers Vs PCIT (ITAT Ahmedabad)
Related Assessment Year : 2018-19
Courts :
All ITAT ITAT Ahmedabad
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Shreeji Developers Vs PCIT (ITAT Ahmedabad)
ITAT Ahmedabad Quashes Section 263 Revision – No Revision Possible on Invalid Reassessment Order Sanctioned by Wrong Authority
Ahmedabad ITAT has held that a revisionary order u/s 263 cannot be sustained when the underlying reassessment order itself is invalid in law due to sanction from the wrong specified authority.
Assessee’s reassessment u/s 147 r.w.s. 1
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