Shri Avadh Nagarik Sahkari Mandli Ltd. Vs PCIT-1 (ITAT Rajkot)
Case ke facts
Ek co-operative society ka case tha jise AO ne Section 80P ki deduction inquiry ke baad allow kar di. PCIT ne baad mein Section 263 laga diya ki AO ne galat kiya.
Mudda (Issue)
Kya Section 263 revision ho sakta hai jab AO ne inquiry karke deduction di ho?
Faisla (Held)
ITAT ne bola AO ne inquiry ki aur lawful deduction diya, isliye PCIT Section 263 laga ke revise nahi kar sakta. Revision cancel kar diya.
Practical takeaway
Section 263 sirf tab lagega jab AO bina inquiry kuch allow kar de. Proper inquiry hui to revision nahi ho sakta.
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: 2026-10-18.