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The revisionary jurisdiction u/s. 263 cannot be exercised simply to make roving and fishing enquiry, says ITAT


Last updated: 11 August 2021

Court :
ITAT Delhi

Brief :
This appeal has been preferred by the assessee against the order dated 16/03/2021 passed by the Learned Principal Commissioner of Income-tax, Faridabad [in short 'he Learned PCIT'] under section 263 of the Income-tax Act 1961 (in short 'the Act') for assessment year 2015-16.

Citation :
ITA No.450/Del/2021

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