Forgot password
New User/ Regiser
⇒ Register to get Live Demo
2010 (1) TMI 1191 - ITAT CHANDIGARH
Extract:
....... we are of the view that in the facts and circumstances of the case, the CIT has erred in invoking the jurisdiction and passing the order under s. 263 of the IT Act. Accordingly, we set aside the order passed under s. 263 of the Act. The grounds of appeal raised by the assessee are thus allowed. 22. In the result, appeal of the assessee is allowed.