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ITAT Pune: Revisional Jurisdiction Cannot be Invoked Against an Illegal Re-Assessment - (20 Jun 2019)

DIRECT TAXATION

Income Tax Appellate Tribunal (ITAT Pune) has noted that the revisional jurisdiction under Section 263 of the Income Tax Act, 1961 cannot be invoked by the Commissioner if the assessment in question is already held as bad in law.

Tags : ITAT PUNE   REVISIONAL JURISDICTION  

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