Accord Distillers & Brewers Private Limited Vs PCIT (ITAT Chennai)
Case ke facts
Ye ek company ka case tha. Dept ne assessment ko Section 263 se revise kiya tha par usi assessment year ki settlement commission se final order aa chuki thi.
Mudda (Issue)
Kya settlement commission ka order ke baad Section 263 revision chal sakta hai?
Faisla (Held)
Court ne kaha, jab assessment settlement commission se final ho gaya ho to Section 263 se revise nahi kar sakte.
Practical takeaway
Agar settlement commission ka order mil gaya ho to ussi year mein dept. 263 revision ki notice kare to uspar turant point uthao.
Original report: taxguru.in
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Yeh summary public report par aadhaarit general jaankari hai, legal advice nahi. Poora faisla padhne ke liye original source dekhiye. Published on cgaindia.com: 2026-10-23.