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Income Tax - Highlights / Catch Notes

Home Highlights November 2017 Year 2017 This

Powers of CIT(A) u/s 251 are, indeed, very wide; but, wide as ...


CIT(A) powers u/s 251 are broad but don't override reassessment and revision powers in Sections 147, 148, 263.

November 2, 2017

Case Laws     Income Tax     HC

Powers of CIT(A) u/s 251 are, indeed, very wide; but, wide as they are, they do not go to the extent of displacing powers under, say, sections 147, 148, and 263 - HC

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