6 results for “TDS”+ Revision u/s 263clear
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Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee
revision u/s 263 cannot be invoked merely because the Assessing Officer did not write specific reasons for accepting the explanation of the assessee. 4. That the Ld. PCIT has erred in facts and in law in assuming jurisdiction u/s 263particularly when the assessment u/s 143(3) was completed by the AO after rightfully accepting trading results based on documents/ evidences