P&H HC: Offence u/s 295A won’t be Attracted if Act done Without Malicious Intent  ||  Ker. HC: No Liability on RTO to Pay Compensation if Vehicle Owner Fails to get it Insured  ||  Guj. HC: Elected Members Must Not Disrepute the Institution to Which they are Elected  ||  All. HC: Scheme of A&C Act Put no Limitation for Application of Doctrine of Severability to an Award  ||  Kar. HC: Apprehension of Not Getting a Fair Trial is Required to Seek Transfer of Case  ||  Ker. HC: Not Granting Divorce Despite Mutual Consent Amounts to Cruelty  ||  Tel. HC: Elders in the House Can’t Decide Custody of Child  ||  All. HC: Gravity of Misconduct and Past Conduct Relevant to be Considered by Disciplinary Authority  ||  P&H HC Issues Guidelines on Proclamation u/s 82 CrPC  ||  SC: Can File Complaint Under Repealed FERA Provisions During Sunset Period After Enforcement of FEMA    

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  

Share :        

Disclaimer | Copyright 2023 - All Rights Reserved