2024 (5) TMI 109 - SCH - Income Tax

Validity of Revision u/s 263 - ITAT has set aside the said order of the Principal CIT as noted this is not a case of inadequacy of enquiry. It is a case of absence of enquiry - HC confirmed that ITAT appears to be a plausible one and not erroneous in law - HELD THAT - We are not inclined to interfere with the impugned judgment and hence, the special leave petition is dismissed.

Summary

Title: Supreme Court of India dismisses special leave petition

Judges: Hon'ble Mr. Justice Sanjiv Khanna and Hon'ble Mr. Justice S.V.N. Bhatti

Decision: Delay condoned. Special leave petition dismissed. Pending application(s) disposed of.