Court: | Rajkot ITAT |
Head Notes: | The issue which was the subject matter of 263 proceedings has been specifically discussed by the AO during the course of assessment and therefore it is not a case where there has been no enquiry which has been made by the AO on the applicability of provisions of section 115BBE of the Act in the instant facts or that there has been a non-application of mind by the AO during the course of assessment proceedings. the amendment to provisions of section 115 BBE of the Act came into effect after survey was conducted on the assessee, and consequently, this is not a fit case for invoking the provisions of section 263 of the Act. |
Law: | Income-Tax Act |
Section(s): | 263 rws 115BBE |
Counsel(s): | Gaurang Khakhkhar |
Dowload Pdf File | Click here to download the file in pdf format |
Uploaded By | Gaurang Khakhkhar |
Date of upload: | January 3, 2023 |
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