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Section 263 Revision Unwarranted After Due Inquiry; Revenue Appeal Dismissed
Case Law Details
- Case Name
- ACIT Vs Kutch District Co-operative Milk Producers Union Ltd. (ITAT Rajkot)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2017-18
- Courts
- All ITAT, ITAT Rajkot
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ACIT Vs Kutch District Co-operative Milk Producers Union Ltd. (ITAT Rajkot)
The Rajkot Bench of the Income Tax Appellate Tribunal (ITAT) dismissed the Revenue’s appeal for Assessment Year 2017–18, thereby upholding the order of the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre (CIT(A)/NFAC), which had deleted the disallowance of deduction claimed under Section 80P(2)(d) of the Income-tax Act, 1961. The appeal arose from an assessment framed under Section 143(3) read with Section 263, following revisionary proceedings initiated by the Principal Commissioner of Income ...
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