22 November 2021


ITAT: Revisional Jurisdiction Can’t be Exercised on Issue not Covered in Re-Assessment - 10.05.2019

Income Tax Appellate Tribunal (ITAT) has held that Commissioner of Income Tax cannot invoke revisional jurisdiction under Section 263 of Income Tax Act in respect on an issue which was not addressed in the Re-assessment.

Tags : Income Tax Appellate Tribunal Section 263 Income Tax Act 1961

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