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SC: CIT can Revise Erroneous Order by Assessing Officer Causing Prejudice to Revenue - 10.04.2023
Supreme Court has held that Commissioner of Income Tax (CIT) can while exercising his power of revision under Section 263 of Income-Tax Act, 1961, revise the order of the Assessing Officer which cause prejudice to the interest of the revenue.
Tags : Supreme Court Income-Tax CIT Assessing Officer
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