ITAT, Mumbai: Revisional Jurisdiction Can’t be Invoked , Order of Assessment Without Reasons - 04.04.2022

Income Tax Appellate Tribunal, Mumbai, has observed that the revisional jurisdiction under section 263 of Income Tax Act, 1961 cannot be invoked while granting relief to M/s Reliance Payment Solutions Pvt Ltd, merely because the assessment order was passed without specifying any reasons.

Tags : Income Tax Appellate Tribunal revisional jurisdiction Section 263 of the Income Tax Act 1961 M/s Reliance Payment Solutions Pvt Ltd

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