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Case Law Details

Case Name : Principal Commissioner of Income Tax Vs Badal Prakash Jinda (Orissa High Court)
Related Assessment Year :
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Principal Commissioner of Income Tax Vs Badal Prakash Jinda (Orissa High Court)

Orissa High Court held that when original re-assessment order was not passed validly, subsequent revisional order passed by PCIT is held to be invalid.

Facts- Assessee filed its ROI for the AY 2013-14 after claiming Long Term Capital Gains (LTCG) u/s. 10(38) of the Act. AO gathered information that the Assessee had shown the LTCG out of the share transaction of a Kolkata based company, M/s. Tun

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