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Income Tax - Highlights / Catch Notes

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Can the decision of ITAT for later Assessment Year (i.e AY ...


Revenue Authorities Can Challenge ITAT Decisions from AY 1975-1976 in New Litigation for AY 1971-1972.

August 28, 2020

Case Laws     Income Tax     SC

Can the decision of ITAT for later Assessment Year (i.e AY 1975-1976) be questioned in the second round of litigation - the revenue had every reason to question the correctness of the later decision of ITAT in the second round of proceedings pertaining to the assessment year 1971-1972. - SC

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