Court :
Supreme Court of India
Brief :
In JMS Mining (P.) Ltd. v. Principal Commissioner of Income-tax, Kolkata-2 [IT APPEAL NO. 146 (KOL.) OF 2021 dated July 22, 2021], the current appeal has been filed against the orderdated March 30, 2021 ("the Impugned order") passed by Ld. Principal Commissioner of Income-tax ("the Respondent") under Section 263 of Income Tax Act, 1961 ("the IT Act"). It is challenged on the ground of the invocation of jurisdiction by the Respondent without satisfying the essential condition mentioned in Section 263 ibid which provides that the Assessing Officer's ("the AO") order has to be considered aserroneous and prejudicial to the interest of the revenue.
Citation :
IT APPEAL NO. 146 (KOL.) OF 2021 dated July 22, 2021
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