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Income Tax - Highlights / Catch Notes

Home Highlights December 2016 Year 2016 This

Claim of refund - Revision before the Commissioner u/s 264 in ...


High Court rules Section 143(1) intimation is an 'order', enabling taxpayer to seek revision u/s 264.

December 26, 2016

Case Laws     Income Tax     HC

Claim of refund - Revision before the Commissioner u/s 264 in favor of assessee, against in intimation u/s 143(1) - the intimation under Section 143(1) is regarded as an 'order' for the purposes of Section 264 - HC

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