Home › Income-Tax Act › Pralay Pradyotkanti Gosh v. Income-tax Officer (IT) [2023] 201 ITD 363 (Ahd) (Trib)

Pralay Pradyotkanti Gosh v. Income-tax Officer (IT) [2023] 201 ITD 363 (Ahd) (Trib)

S. 263 : Commissioner-Revision of orders prejudicial to revenue-Salary income-Detailed enquiries into claim of assessee’s income being ‘exempt’ under the Act-Revision is held to be not valid. [S. 5, 192]

 

Tribunal  held that AO had made detailed enquiries into claim of assessee’s income being ‘exempt’ under the Act.  CIT was not justified in revising said order. Followed: Smt. Sumana Bandyopadhyay Vs. Dy. DIT (IT), [2017] 88 Taxmann.com 847/396 ITA 406 (Cal.), Asim Kumar Bera v.. Dy. DIT (IT) [2017] 147 ITD 509 (Agra) (Trib)) (AY. 2016-17)