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No Section 263 Revision for Non-Limited Scrutiny Issues in Limited scrutiny cases: ITAT
Case Law Details
- Case Name
- Epimoney Private Limited Vs ITO (Chennai ITAT)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2018-19
- Courts
- All ITAT, ITAT Chennai
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Epimoney Private Limited Vs ITO (Chennai ITAT)
ITAT Clarifies: No Section 263 Revision for Non-Limited Scrutiny Issues in Limited Scrutiny Cases
In a recent decision by the Income Tax Appellate Tribunal (ITAT) Chennai, the case of Epimoney Private Limited Vs Income Tax Officer (ITO) was heard. The appeal was directed against the order of the Principal Commissioner of Income Tax-Chennai 3, Chennai, dated 30.03.2023, relevant to the assessment year 2018-19, passed under section 263 of the Income Tax Act, 1961.
Background: Epimoney Private Limited had filed its return of income for the assessmen...




