Indian Roadways Corporation Ltd. Vs PCIT (ITAT Kolkata)
Case ke facts
Is case mein IT Department ne ek company ke khilaaf completed assessment mein Section 263 revision start kar diya. Search mein koi naya document ya incriminating material nahi mila tha.
Mudda (Issue)
Kya sirf suspicion pe Section 263 revision ho sakta hai jab koi nayi evidence nahi hai?
Faisla (Held)
ITAT ne Section 263 revision quash kar di. Bola ki bina incriminating material ke completed assessment ko dubara nahi khola ja sakta.
Practical takeaway
Aapke case mein agar search hui ho par kuch bhi naya document nahi mile, to completed assessment ko revision se bachaya ja sakta hai.
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.
WhatsApp par poochiyeIncome tax notice ka jawabAur Income Tax faisle
- Satish Vohra and Others Vs State of Punjab and Another (Punjab and Haryana High Court)Punjab and Haryana High Court
- VCO Consultants and Services Private Limited Vs ITO (ITAT Chennai)ITAT Chennai
- Dakshinamoorthy Kumaresan Vs ITO (ITAT Chennai)ITAT Chennai
- ITO Vs Rakesh Kumar Malani (ITAT Jaipur)ITAT Jaipur · Section 87A (rebate), Section 111A (special rate STCG)
- Saiyed Zaharul Alam Vs ITO (ITAT Kolkata)ITAT Kolkata
- Samarth Nagari Shakari Path Sanstha Maryadit Vs ITO (ITAT Pune)ITAT Pune · Section 80P (deduction for co-operative societies)
Yeh summary public report par aadhaarit general jaankari hai, legal advice nahi. Poora faisla padhne ke liye original source dekhiye. Published on cgaindia.com: 2026-10-25.