ITAT, Mumbai: Revisional Jurisdiction Can’t be Invoked , Order of Assessment Without Reasons - (04 Apr 2022)
DIRECT TAXATION
Income Tax Appellate Tribunal, Mumbai, has observed that the revisional jurisdiction under section 263 of Income Tax Act, 1961 cannot be invoked while granting relief to M/s Reliance Payment Solutions Pvt Ltd, merely because the assessment order was passed without specifying any reasons.
Tags : INCOME TAX APPELLATE TRIBUNAL REVISIONAL JURISDICTION SECTION 263 OF THE INCOME TAX ACT 1961 M/S RELIANCE PAYMENT SOLUTIONS PVT LTD
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