Vinay Iron Foundry Vs PCIT (ITAT Agra)
Case ke facts
PCIT ne ₹12.50 crore bogus purchases par revision kiya tha section 263 ke andar. Lekin foundry ne bola ki original assessment mein sab cheezein submit ki thi.
Mudda (Issue)
Kya revision authority ko itna power hai jab asli assessment mein sab records the?
Faisla (Held)
ITAT ne PCIT ka revision order radd kar diya, bola ki sab pehle hi check ho chuka hai. Dusra assessment year ke loan dispute ko verification ke liye department ko wapas bhej diya.
Practical takeaway
Agar aapka case pehle hi saari details ke saath assess ho chuka hai to revision notice ko defend kar sakte ho. Nayi cheez nahi milegi to PCIT ka order tik nahi paayega.
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
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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: 2026-10-10.