ITAT, Pune: Revisional Jurisdiction Cannot be Invoked Sans Illegality in Original Re-Assessment - (16 May 2022)
DIRECT TAXATION
Income Tax Appellate Tribunal (ITAT), Pune while quashing a revisional jurisdiction under Section 263 of the Income Tax Act, 1961, has ruled that the same cannot be invoked if there is no illegality in the original assessment.
Tags : INCOME TAX APPELLATE TRIBUNAL (ITAT) PUNE REVISIONAL JURISDICTION SECTION 263 INCOME TAX ACT 1961
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