Revision u/s 263 - The Tribunal while testing the correctness of ...

Tribunal's Order u/s 263 Deemed Erroneous for Failing to Address Assessee's Issues; Revision Needed.

April 12, 2021

Case Laws Income Tax HC

Revision u/s 263 - The Tribunal while testing the correctness of the order passed by the PCIT has also not dealt with the issues, which were specifically pleaded by the assessee. Therefore, we are to necessarily hold that the order passed by the Tribunal is also erroneous. - Tribunal committed an error in not interfering with the order passed by the PCIT. - HC

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Revision u/s 263 - The Tribunal while testing the correctness of ...

Tribunal's Order u/s 263 Deemed Erroneous for Failing to Address Assessee's Issues; Revision Needed.

April 12, 2021

Case Laws Income Tax HC

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