Dismissing the appeal of the revenue the Court held that the Tribunal had not erred in quashing the revision order passed under section 263 by relying on the earlier decision of the High court. No substantial question of law arose.(AY. 2013-14)
Pr. CIT v. Green Touch Vincom Pvt. Ltd. (2025) 476 ITR 511 /173 taxmann.com 879 (Cal)(HC) Editorial : SLP of revenue dismissed, PCIT v. Green Touch Vincom Pvt. Ltd [2025] 304 Taxman 587 / 476 ITR 515 (SC)
S. 263 : Commissioner-Revision of orders prejudicial to revenue-
Tribunal’s quashing of revision order relying on High Court decision on similar issue-Not erroneous-No substantial question of law.[S. 260A]