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Income Tax - Highlights / Catch Notes

Home Highlights March 2023 Year 2023 This

Revision u/s 263 - the PCIT-1 has attempted to made a case for ...


PCIT's attempt to revisit AO's reviewed facts u/ss 143 and 147 ruled unjustified legally and factually.

March 11, 2023

Case Laws     Income Tax     AT

Revision u/s 263 - the PCIT-1 has attempted to made a case for reexamination of facts and evidences already examined by the AO while passing the order u/s 143/147 of the act. Such an action of PCIT is not justified in law and on the facts of the case. - AT

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