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2021 (9) TMI 108 - SC - Income Tax
Revision u/s 263 - unexplained unsecured loans taken by assessee - HC uphold the decision of ITAT wherein it was held that, PCIT was not empowered and entitled to revise assessment order u/s. 263 of the Act r/w Explanation 2 - HELD THAT - SLP dismissed.
The Supreme Court dismissed the Special Leave Petition as they did not find any reason to interfere in the matter. Pending applications were also disposed of.