Merely because the inquiries were not done in a particular manner, the same would not make assessment order expose to revisional jurisdiction u/s 263.


Last updated: 22 January 2021

Court :
ITAT Mumbai

Brief :
By way of this appeal, the assessee challenges the validity ofrevisional jurisdiction u/s 263 as exercised by learned Pr. Commissioner of Income-Tax-33, Mumbai [in short referred to as ‘Pr.CIT’], for Assessment Year [in short referred to as ‘AY’] 2014-15, vide order dated 29/03/2019. The effective grounds taken by the assessee read as under:-

Citation :
I.T.A. No.2308/Mum/2019

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