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Income Tax - Highlights / Catch Notes

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Revision u/s 263 by CIT - PCIT has not applied his mind to ...


PCIT's Decision u/s 263 Questioned for Lack of Proper Judgment in Income Tax Assessment Order Review.

March 9, 2023

Case Laws     Income Tax     AT

Revision u/s 263 by CIT - PCIT has not applied his mind to arrive at a consideration which is erroneous in so far as prejudicial to the interest of the revenue, for passing the impugned order u/s. 263 - AT

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