ITAT: Section 147 of IT Act is not an Alternative to Section 263 of IT Act - 06.06.2022

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

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