ITAT, Indore: Revisional Jurisdiction Cannot be Invoked if Assessment Orders Not Erroneous - (30 Jun 2021)
DIRECT TAXATION
Income Tax Appellate Tribunal (ITAT), Indore has held that revisional jurisdiction under Section 263 of the Income Tax Act, 1961 cannot be invoked if assessment orders are neither erroneous nor prejudicial to the interest of revenue.
Tags : INCOME TAX APPELLATE TRIBUNAL REVISIONAL JURISDICTION
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