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Income Tax - Highlights / Catch Notes

Home Highlights August 2019 Year 2019 This

Revision u/s 263 - Non-submission of form 3CEB electronically - ...

Case Laws     Income Tax

August 31, 2019

Revision u/s 263 - Non-submission of form 3CEB electronically - as result of non filing the case of the assessee could not be referred to the TPO by the AO - ld. Pr. CIT was justified in invoking the provision of section 263 holding that the order passed by the AO as erroneous and prejudicial to the interest of revenue to the extent of non-filing of form 3CEB report

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