The Pune bench of the Income Tax Appellate Tribunal (ITAT) has held that the revisional jurisdiction under section 263 of the Income Tax Act cannot be invoked by the Commissioner if the assessment in question is already held as bad in law. The question before the Tribunal was that where the assessment order passed by […]
The post Revisional Jurisdiction can’t be invoked against an Illegal Re-Assessment Order: ITAT [Read Order] appeared first on Taxscan | Simplifying Tax Laws.
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