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Income Tax - Highlights / Catch Notes

Home Highlights June 2016 Year 2016 This

CIT was wrong in directing the examination of taxability of ...


CIT improperly ordered review of deemed dividends under Sec 2(22)(e) during Sec 153A proceedings, violating Sec 263.

June 22, 2016

Case Laws     Income Tax     AT

CIT was wrong in directing the examination of taxability of deemed dividend u/s 2(22)(e) of the Act, in the proceedings u/s 153A of the Act while passing order u/s 263 of the Act when the proceedings under Section 153A itself has not unearthed the said issue. - AT

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