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

Last updated: 10 February 2021

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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Published in Income Tax
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