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Section 264 Revision Quashed for Cursorily Dealing with Contentions: Gujarat HC
Case Law Details
- Case Name
- Bhikhabhai Maneklal Patel Vs PCIT (Gujarat High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Gujarat High Court
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Bhikhabhai Maneklal Patel Vs PCIT (Gujarat High Court)
The Gujarat High Court heard a writ petition involving the rejection of a revision application filed under Section 264 of the Income Tax Act, 1961. The petitioner sought remand of the matter to the Principal Commissioner of Income Tax, Ahmedabad-3 for fresh consideration on merits after an opportunity of hearing. The petitioner relied upon the assessment order dated 30.03.2022, wherein the Assessing Officer had recorded that the assessee had a remedial action available under Section 264 of the Act. Acting on that observati...
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