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ITAT: Revisional Order Based on Suspicion is Invalid - (20 May 2022)

DIRECT TAXATION

Income Tax Appellate Tribunal (ITAT), Chennai Bench, has held that the revisional order under Section 263 of the Income Tax Act, 1961 cannot be merely based on suspicion.

Tags : INCOME TAX APPELLATE TRIBUNAL   REVISIONAL ORDER   SUSPICION  

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