Revision u/s 264 - Determination of income of assessee - Mistake ...

Case Laws Income Tax

September 4, 2023

Revision u/s 264 - Determination of income of assessee - Mistake in treating the Financial Year as Assessment Year - In the present case, as per petitioner in his return of income he has made mistakes as noted earlier in this order. Looking at the mistake, it is rather obvious that it was not a deliberate mistake or an attempt to gain some unfair advantage or to evade any tax. - Matter restored back for re-adjudication - HC

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Revision u/s 264 - Determination of income of assessee - Mistake ...

Case Laws Income Tax

September 4, 2023

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