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Income Tax - Highlights / Catch Notes

Home Highlights March 2015 Year 2015 This

Revision u/s 263 - Agriculture land - As such, there is no ...

Income Tax

March 18, 2015

Revision u/s 263 - Agriculture land - As such, there is no incriminating material in the possession of the Assessing Officer to hold that the land in question is capital asset within the meaning of section 2(14) - Revision u/s 263 annulled - AT

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  1. Revision u/s 263 - assessment order passed u/s 153A r.w.s 143(3) - no any incriminating material unearthed by search team therefore Assessing Officer’s order is not erroneous.

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