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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)
Date of Judgement/Order
Only available for paid members
Related Assessment Year
2018-19
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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...
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