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Income Tax - Highlights / Catch Notes

Home Highlights August 2021 Year 2021 This

Revision u/s 263 - belated employee’s contribution to PF and ...

Income Tax

August 20, 2021

Revision u/s 263 - belated employee’s contribution to PF and ESIC funds - AO did not follow the CBDT circular but followed the HC decision - The CIT in exercise the powers vested u/s 263 of the Act cannot do something, what the Assessing Officer himself cannot do. Thus, the very premises on which revision was sought to be made by ld. PCIT had failed, and resultant order has no legs to stand. - AT

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