Forget password
New User/ Regiser
Register for Demo / Trial
Annual Subscription Offer
With popular demand, we introduce:-
Special offer on GST Package for Professionals
i.e. CA/CWA/CS/Advocate/Others @ 2500/- +GST
1998 (7) TMI 122 - ITAT DELHI-C - Income Tax
Extract:
.......erefore, they need not be discussed in details. 14. Taking into consideration the facts, circumstances and material on record, we are of the opinion that CIT has wrongly exercised jurisdiction under s. 263. Therefore, we hold the order passed under s. 263 invalid and thereby set aside the same. Accordingly, the appeals of the assessees are allowed.