The High Court, dismissed the Department’s appeal from the order of the Tribunal quashing proceedings taken by the Principal Commissioner under section 263 of the Act. SLP dismissed on the ground of delay and on the merits.(AY. 2013-14)
PCIT v Green Touch Vincom Pvt. Ltd.(2025) 476 ITR 515 /304 Taxman 587 (SC) Editorial : Pr. CIT v. Green Touch Vincom Pvt. Ltd. (2025) 476 ITR 511 /173 taxmann.com 879 (Cal)(HC)
S. 263 : Commissioner-Revision of orders prejudicial to revenue-
Tribunal’s quashing of revision order relying on High Court decision on similar issue-SLP of revenue dismissed on the ground of delay and on the merits. [Art. 136]