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ITAT: Revisional Jurisdiction Can’t be Exercised on Issue not Covered in Re-Assessment - (10 May 2019)

DIRECT TAXATION

Income Tax Appellate Tribunal (ITAT) has held that Commissioner of Income Tax cannot invoke revisional jurisdiction under Section 263 of Income Tax Act in respect on an issue which was not addressed in the Re-assessment.

Tags : INCOME TAX APPELLATE TRIBUNAL   SECTION 263   INCOME TAX ACT   1961  

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