Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 2011 (8) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2011 (8) TMI 1311 - HC - Income TaxExtract: .......facts, the CIT cannot invoke his Jurisdiction under section 263 of the Income Tax Act merely with a view to take a different view in the matter. As the CIT has passed the order under Section 263 of the Act on the basis of mere change of opinion, the decision of the ITAT to quash the said order cannot be faulted. 5. Accordingly, appeal is dismissed.
|