Revision u/s 263 - addition u/s 68 - The Assessing Officer has ...

No Further Revision Allowed u/s 263 if Assessing Officer Follows Pr. CIT Directions Under Income Tax Act.

March 6, 2021

Case Laws Income Tax AT

Revision u/s 263 - addition u/s 68 - The Assessing Officer has taken a possible view. When the Assessing Officer follows the direction of the Ld. Pr. CIT, in his order passed u/s. 263 of the Act, no revision can be done u/s. 263 of the Act on the ground that the Assessing Officer has not travelled beyond these directions. - AT

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Revision u/s 263 - addition u/s 68 - The Assessing Officer has ...

No Further Revision Allowed u/s 263 if Assessing Officer Follows Pr. CIT Directions Under Income Tax Act.

March 6, 2021

Case Laws Income Tax AT

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