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View taken by AO cannot be set aside or deferred as per provisions of section 263: ITAT Ahmedabad
Case Law Details
- Case Name
- Sona Alloys Private Limited Vs Jurisdictional Officer –DCIT (ITAT Ahmedabad)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2018-19
- Courts
- All ITAT, ITAT Ahmedabad
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Sona Alloys Private Limited Vs Jurisdictional Officer –DCIT (ITAT Ahmedabad)
ITAT Ahmedabad held that invocation of revisionary proceedings under section 263 of the Income Tax Act merely taking second opinion unjustified. Further, view taken by AO cannot be set aside or deferred as per provisions of section 263.
Facts- During the assessment proceedings, AO made various additions and disallowances and passed the assessment order. Being aggrieved by the Assessment Order, the assessee filed appeal before the PCIT. The PCIT directed the Assessing Officer to pass a fresh Assessment Order thereby ...
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