Supreme Court: Confession Without Corroboration Cannot Form the Basis of Conviction  ||  SC: Higher Land Acquisition Compensation to Some Owners Cannot Invalidate Awards to Others  ||  SC: Prior Written Demand is Not Mandatory For an Industrial Dispute to Exist or be Referred  ||  SC: Complaint U/S 175(4) BNSS Against a Public Servant Must Meet the Conditions of Section 175(3)  ||  P&H HC: Customary Restrictions Can't Stop Widow From Alienating Non-Ancestral Property  ||  Delhi High Court: SC's 'Mihir Rajesh Shah' Directive on Written Arrest Grounds Applies Prospectively  ||  MP HC: MPPSC Cannot Reject Doctors For PG Additional Registration Not Mentioned in the Advertisement  ||  Supreme Court: Registered Sale Deed Carries Strong Presumption of Genuineness  ||  SC: Registry Cannot Intrude Into Judiciary’s Exclusive Domain By Questioning Why a Party is Impleaded  ||  Calcutta HC: Third-Party Suits in a Deity’s Name are Allowed Only When The Sebait Loses Authority    

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  

Share :        

Disclaimer | Copyright 2026 - All Rights Reserved