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Section 263 Revision Quashed as AO Order Not Erroneous or Prejudicial: ITAT Pune
Case Law Details
- Case Name
- Everllence India Private Limited Vs PCIT (ITAT Pune)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2018-19
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Everllence India Private Limited Vs PCIT (ITAT Pune)
The appeal before the ITAT Pune concerned the validity of revisionary proceedings initiated under Section 263 of the Income Tax Act for Assessment Year 2018–19. The assessee, a private limited company engaged in manufacturing diesel engines and steam turbines, had originally filed its return declaring income of ₹62.26 crore. The case was selected for scrutiny on specific issues including deductions, export-import transactions, duty drawback, and international related party transactions. The Assessing Officer (AO) complet...
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