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ITAT: Section 147 of IT Act is not an Alternative to Section 263 of IT Act - (06 Jun 2022)

DIRECT TAXATION

Income Tax Appellate Tribunal (ITAT), Delhi bench while quashing Assessment Order under Section 147 of Income-Tax Act, 1961 without Jurisdiction has held that Section 147 of Act is not an alternative to Section 263 of Act.

Tags : ITAT   INCOME-TAX ACT   1961   ALTERNATIVE  

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