OMWATI,DEHRADUN vs. PR.CIT, DEHRADUN
In the result, the appeal of the assessee is allowed
ITA 6853/DEL/2017[2010-11]Status: DisposedITAT Dehradun15 Sept 2023AY 2010-11
Bench: Shri Challa Nagendra Prasad & Shri M. Balaganeshsmt. Omwati Pr. Cit W/O Sh. Dariyav Singh Dehradun 171/1, Vasant Vihar, Vs. Dehradun Pan-Aanpw 6438K (Appellant) (Respondent)
Section 143(3)Section 147Section 148Section 263Section 54B
1) of the Act has to be
that of the revisionary authority and cannot be at the behest of
some other subordinate authority. In the facts of the present
appeal, it is abundantly clear that the exercise of powers under
section 263 of the Act is not due to any independent application of
mind by the revisionary authority
