ITAT, Pune: Revisional Jurisdiction Cannot be Invoked Sans Illegality in Original Re-Assessment - 16.05.2022

Income Tax Appellate Tribunal (ITAT), Pune while quashing a revisional jurisdiction under Section 263 of the Income Tax Act, 1961, has ruled that the same cannot be invoked if there is no illegality in the original assessment.

Tags : Income Tax Appellate Tribunal (ITAT) Pune revisional jurisdiction Section 263 Income Tax Act 1961

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