Case Law Details
Case Name : Jaydeep J. Patel (HUF) Vs ITO (ITAT Ahmedabad)
Related Assessment Year : 2015-16
Courts :
All ITAT ITAT Ahmedabad
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Jaydeep J. Patel (HUF) Vs ITO (ITAT Ahmedabad)
ITAT Ahmedabad Bench in an identical case where revisionary powers were exercised for directing detailed inquiry on agricultural expenses incurred, held that where the AO had accepted agricultural income after conducting due inquiries no revision u/s 263 can be done and that it tantamount to mere change of opinion for which revisionary powers cannot be exercised.
FULL TEXT OF THE ORDER OF ITAT AHMEDABAD
The present appeal has been filed by the assessee against the order passed by the Ld. Principal Commissioner of Income Tax,Vadodara-2, (in short r...
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