Comtrade Commodities Services Limited Vs PCIT (ITAT Ahmedabad)
Case ke facts
Company ka claim tha ki AO ne ESOP deduction ka theek se verification kiya tha. PCIT ne bina koi naya error dhundhe Section 263 open kiya sirf further verification ke liye.
Mudda (Issue)
Kya bina nayi galti dhundhe sirf further verification ke liye Section 263 lag sakta hai?
Faisla (Held)
ITAT ne Section 263 ka order radd kar diya. AO ne pehle hi deduction check ki thi, aur sirf further check ke liye revision nahi ho sakta.
Practical takeaway
Agar aapke case mein AO ne kisi deduction ko detail mein check kiya hai, toh PCIT sirf repeat verification ke liye Section 263 nahin chala sakta.
Original report: taxguru.in
Aapke case mein bhi aisa hi mudda hai?
CGA ki team notice, appeal aur department proceedings mein kaam karti hai. Documents ke saath baat kariye.
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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: 2026-10-02.