Provisions of Section 263 on the issue of taxability of unexplained sales, receivables and payables


Last updated: 15 October 2021

Court :
ITAT Chandigarh

Brief :
The present appeals relate to the same assessee and are against separate orders both dated 31.03.2021 of the Principal Commissioner of Income Tax (Central ) , Ludhiana( in short referred to as “PCIT” ) , passed in exercise of his revisionary jurisdiction u/s 263 of the Income Tax Act ,1961

Citation :
ITA Nos. 123 & 124/CHD/2021

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Published in Income Tax
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