CIT v. Sudeep Goenka

29 Taxmann.com 76High Court2013#5360 most cited

What is CIT v. Sudeep Goenka authority for?

The High Court has jurisdiction to entertain a revision petition under section 263 of the Income Tax Act, 1961. The assessing officer's order is not barred by limitation if the revision is initiated within the prescribed period.

22

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2017 to 2024.

Also referred to as

CIT v. Sudeep Goenka · section 263 · revisionary powers · limitation · assessing officer · income tax act

Also reported as

255 CTR 102

Judgments citing CIT v. Sudeep Goenka