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2007 (1) TMI 595 - ITAT MUMBAI
Extract:
....... satisfy the requirement of the order being erroneous and prejudicial to the interest of the Revenue within the meaning of Section 263 of the Act. We confirm the order of CIT under Section 263 of the I.T. Act in setting aside the assessment to be made denovo by the Assessing Officer. 16. In the result, the appeal filed by the assessee is dismissed.