ITAT, Mumbai: Invalid Re-Assessment By AO Cannot Be Subject Matter of Revision - 28.02.2022

Income Tax Appellate Tribunal, Mumbai has held that when an assessment framed by the Assessing Officer is invalid in law, the said invalid order cannot be the subject matter of revision under Section 263 of the Income Tax Act ,1961.

Tags : Income Tax Appellate Tribunal Subject Matter of Revision

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