Validity of revision u/s 263 against order u/s 143(3) r/w ...

High Court rules Pr.CIT can't revise assessment orders with prior approval u/s 153D, affirming ITAT decision.

April 13, 2024

Case Laws Income Tax HC

Validity of revision u/s 263 against order u/s 143(3) r/w section 153A - The assessment order was passed with prior approval under Section 153D - The High court examined the jurisdiction of the Pr.CIT u/s 263 regarding errors in the assessment order. The court upheld the ITAT's decision, emphasizing that once an assessment order is passed with prior approval, the same authority cannot invoke Section 263.

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Validity of revision u/s 263 against order u/s 143(3) r/w ...

High Court rules Pr.CIT can't revise assessment orders with prior approval u/s 153D, affirming ITAT decision.

April 13, 2024

Case Laws Income Tax HC

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