Section 263 does not empower the CIT to thrust upon his view on ...

CIT cannot impose opinion on Assessing Officer u/s 263; revision requires order to be erroneous and prejudicial.

April 28, 2015

Case Laws Income Tax AT

Section 263 does not empower the CIT to thrust upon his view on the Assessing Officer. Revision u/s 263 is possible only if both the conditions i.e. the order passed by the Assessing Officer is erroneous and it is prejudicial to the interest of the Revenue, are satisfied. - AT

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Section 263 does not empower the CIT to thrust upon his view on ...

CIT cannot impose opinion on Assessing Officer u/s 263; revision requires order to be erroneous and prejudicial.

April 28, 2015

Case Laws Income Tax AT

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