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2022 (11) TMI 1378 - AT - Income TaxValidity of Revision u/s 263 - order of PCIT on the ground of non-mentioning of DIN - HELD THAT:- The Coordinate Bench of the Kolkata Tribunal in the case of “Smt. Sunita Agarwal vs. ITO” [2022 (11) TMI 1348 - ITAT KOLKATA] taking note of the aforesaid directions/observations made by in the case of “Pradeep Goyal vs. UOI” [2022 (8) TMI 216 - SUPREME COURT] has quashed the order of PCIT on the ground of non-mentioning of DIN in the said order. In view of the discussion made above and in the light of the decisions of the Coordinate Kolkata Bench of the Tribunal in the cases of “Tata Medical Centre Trust” [2022 (7) TMI 1334 - ITAT KOLKATA] and “Smt. Sunita Agarwal vs. ITO” [2022 (11) TMI 1348 - ITAT KOLKATA] the impugned order of ld. CIT(Exemption) is, hereby, quashed. Since, we have quashed the impugned revision order on the aforesaid legal ground.
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