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Income Tax - Highlights / Catch Notes

Home Highlights January 2020 Year 2020 This

Revision u/s 263 - Validity of assessment order - Additional ...


Assessee successfully challenges assessment order u/s 263; Additional grounds lead to quashing of the order.

January 17, 2020

Case Laws     Income Tax     AT

Revision u/s 263 - Validity of assessment order - Additional CIT’s jurisdiction - we allow the additional grounds raised by the assessee challenging the validity of assessment framed by the ld Addl. CIT and accordingly quash the assessment so framed

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