[aaykarbhavan] CIT had rightly exercised his revisionary powers when AO had made assessment without any examination of facts

CIT had rightly exercised his revisionary powers when AO had made assessment without any examination of facts

July 29, 2014[2014] 46 taxmann.com 421 (Kerala)/[2014] 224 Taxman 143 (Kerala)(MAG.)/[2014] 360 ITR 36 (Kerala)

IT: Where there was non-application of mind while considering assessment under section 143(3) and procedure adopted would have implication on tax computation which ultimately caused prejudice to revenue, matter was remanded to Assessing Officer for fresh consideration

 

Regards

Prarthana Jalan

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Posted by: Prarthana Jalan <prarthanajalan@ymail.com>

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