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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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