Revision u/s 263 - Not only the Pr. CIT had on the basis of a ...

Case Laws Income Tax

April 2, 2022

Revision u/s 263 - Not only the Pr. CIT had on the basis of a misconceived reading of the position of law directed the Assessing Officer to initiate penalty proceedings in the case of the assessee u/s 271AAB of the Act, but he had also exceeded his jurisdiction while issuing such directions. - AT

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Revision u/s 263 - Not only the Pr. CIT had on the basis of a ...

Case Laws Income Tax

April 2, 2022

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