Exercise of jurisdiction by CIT u/s 263 – Assessment made u/s ...

CIT's jurisdiction u/s 263 invalid if Section 153A assessment is flawed. Foundational assessment must be sustainable.

December 16, 2014

Case Laws Income Tax AT

Exercise of jurisdiction by CIT u/s 263 – Assessment made u/s 153A - when assessment itself is not sustainable, no exercise of jurisdiction u/s 263 of the Act on such assessment is sustainable - AT

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Exercise of jurisdiction by CIT u/s 263 – Assessment made u/s ...

CIT's jurisdiction u/s 263 invalid if Section 153A assessment is flawed. Foundational assessment must be sustainable.

December 16, 2014

Case Laws Income Tax AT

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