[aaykarbhavan] Sec. 263 doesn’t stipulate recording of satisfaction before issuance of SCN if order of AO appears to be erroneous

Sec. 263 doesn't stipulate recording of satisfaction before issuance of SCN if order of AO appears to be erroneous

July 19, 2014[2014] 46 taxmann.com 339 (Calcutta)

IT: Where assessee challenged show-cause notice by Commissioner under section 263 on account of non-recording of requisite satisfaction, since legal, remedy of filing appeal against order under section 263 has been provided, assessee should resort to alternative remedy of appeal

 

Regards

Prarthana Jalan

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

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