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Case Law Details

Case Name : Majestic Properties Pvt. Ltd Vs PCIT (ITAT Delhi)
Related Assessment Year : 2013-14
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Majestic Properties Pvt. Ltd Vs PCIT (ITAT Delhi)

Introduction: The Income Tax Appellate Tribunal (ITAT) Delhi’s ruling in the case of Majestic Properties Pvt. Ltd Vs Pr. Commissioner of Income Tax (PCIT) has caught the attention of tax professionals and corporations alike. This case pertains to the revisionary powers of the PCIT under Section 263 of the Income Tax Act, 1961. The tribunal held that revisionary power under this section cannot be initiated solely based on audit objections. This article p

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