Case Law Details
Case Name : CIT (E) Vs Slum Rehabilitation Authority (Bombay High Court)
Related Assessment Year : 2009-10
Courts :
All High Courts Bombay High Court
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CIT Vs Slum Rehabilitation Authority (Bombay High Court)
Conclusion: Revision under section 263 was invalid in case order of assessment merged with the order of Appellate CIT in its entirety as CIT did not have jurisdiction to revise such order of assessment in view of clause (c) of Expln. 1 to sub-section (1) of section 263.
Held: Assessee – slum rehabilitation authority had filed return of income claiming benefit under Section 11 in relation to its
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