Ramdev Exports v. CIT
251 ITR 873High Court2001#5336 most cited
What is Ramdev Exports v. CIT authority for?
The Commissioner can grant relief to an assessee under Section 264 of the Income Tax Act, even when the order under Section 144A is part of the record and should have been considered. The CIT was wrong in not providing relief for over-assessment due to under-totalling of purchases.
22
judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2021 to 2024.
Also referred to as
Ramdev Exports v. CIT · Section 264 · Commissioner's revisional powers · relief to assessee · Section 144A order · over-assessment · under-totalling of purchases
Also reported as
120 Taxmann 315
