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Bench: Shri.Vijay Pal Rao & Shri Ramit Kochar
Section 263 and requires to be cancelled under the facts and circumstances of the Appellant’s case. 3. The Ld. Pr. CIT failed to appreciate that the direction to make fresh assessment amounts to ordering for making fishing and roving enquires without any material in support thereof and consequently the impugned order passed is bad in law is liable