Fiserv Merchant Solutions Private Limited Vs ACIT (ITAT, Mumbai Bench)
Case ke facts
Fiserv Merchant Solutions ka case tha. Department ne bad debts ke naam par disallowance kar di aur section 263 laga diya. AO ne actual merchant receivable write-off ko dekh liya tha records mein.
Mudda (Issue)
Kya Section 263 apply ho sakta hai jab AO ne already sab kuch check kiya hai?
Faisla (Held)
ITAT ne section 263 revision radd kar diya. Bola jab AO ne sab details dekh li thi toh PCIT wapas nahi khol sakta.
Practical takeaway
Agar AO ne kisi point ko detailed tarike se dekha hai, toh usi cheez par section 263 lagana valid nahi hai. Ledger aur working clarity de do ki AO ki enquiry proper thi.
Original report: TaxGuru
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.
WhatsApp par poochiyeIncome tax notice ka jawabAur Income Tax faisle
- Azure Power Uranus Private Limited Vs DCIT (ITAT Delhi)ITAT Delhi · Section 263, Section 270A
- Bestone Industries Private Limited Vs ITO (ITAT Delhi)ITAT Delhi
- Kalpana Misra Vs ITO (ITAT Delhi)ITAT Delhi
- Param Dairy Limited Vs DCIT (ITAT Delhi)ITAT Delhi · Section 271AAB
- Sh. Jagjeet Singh Vs DCIT ACIT (ITAT Amritsar)ITAT Amritsar · Section 263
- Veena Chadha Vs Assessing Officer (ITAT Delhi)ITAT Delhi · Section 54
Yeh summary public report par aadhaarit general jaankari hai, legal advice nahi. Poora faisla padhne ke liye original source dekhiye. Published on cgaindia.com: 2026-08-30.