Pr. CIT cannot substitute his view with that of the AO u/s. 143 (3) of the Income Tax Act

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Last updated: 10 February 2021
Quick Summary
The Income Tax Appellate Tribunal ruled that the Principal Commissioner of Income Tax (Pr. CIT) cannot simply substitute their own opinion for that of the Assessing Officer (AO) when reviewing an assessment made under Section 143(3) of the Income Tax Act. The assessee argued that the AO's assessment order was not erroneous or detrimental to the revenue's interests. The case involved scrutiny of construction expenses for a property.

Court :
ITAT New Delhi

Brief :
With this appeal the appellant has challenged the assumption of jurisdiction u/s. 263 of the Act, 1961 by the Pr. CIT-10, New Delhi.

Citation :
ITA No.2040/DEL/2015

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