Ahlcon Parenterals (India) Ltd. Vs PCIT (ITAT Delhi)
Case ke facts
Ahlcon Parenterals ki assessment ko PCIT ne Section 263 ke under revise kiya, par bas audit objection aur AO ki baat sun kar, apni independent mind nahi lagayi.
Mudda (Issue)
Kya PCIT bina independent check ke, sirf audit proposal par Section 263 revision kar sakta hai?
Faisla (Held)
Court ne revision order hata diya, kyunki PCIT ne apna independent analysis nahi diya tha.
Practical takeaway
Agar Section 263 order audit objection ya kisi aur ke kehne par diya gaya ho, to vo valid nahi. PCIT ko detail reason likhna jaruri hai.
Original report: TaxGuru
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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: 2026-08-26.