Tax Guru1d
Additions Beyond Limited Scrutiny Lack Jurisdiction & Must Be Deleted: Calcutta HC
This appeal by the revenue under Section 260A of the Income Tax Act, 1961 (the Act) is directed against the order dated 28th March, 2023 passed by the Income Tax Appellate Tribunal, “C” Bench, Kolkata ...
Tax Guru1d
PCIT’s Revision Invalid if It Targets Issues Beyond Scrutiny Selection Scope: ITAT Kolkata
2. The only issue raised by the assessee in the various grounds of appeal is against the invalid exercise of jurisdiction u/s 263 of the Income-tax Act, 1961 (the Act) by the ld. PCIT, thereby ...