Revision u/s 263 - It is no doubt the duty of the CIT to record ...

CIT Must Document Reasons for Section 263 Revision; ITAT Cannot Modify or Enhance AO's Order.

July 24, 2018

Case Laws Income Tax HC

Revision u/s 263 - It is no doubt the duty of the CIT to record why revision is warranted; however, the ITAT’s jurisdiction is not to rewrite the AO’s order and improve upon it, in a manner of speaking - Decided in favor of revenue.

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Revision u/s 263 - It is no doubt the duty of the CIT to record ...

CIT Must Document Reasons for Section 263 Revision; ITAT Cannot Modify or Enhance AO's Order.

July 24, 2018

Case Laws Income Tax HC

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