The Delhi High Court dismissed the Revenue's appeal against the ITAT's order quashing a Section 263 order. Held that the CIT(A) lacked justification to alter the assessment based on existing materials.
The appeal by the Revenue is dismissed subject to all just exceptions. Applications for condonation of delay are allowed.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
$~25
COMMISSIONER OF INCOME TAX (EXEMPTION) .... Appellant Through: Mr. P. Roy Chaudhuri, Sr. Standing Counsel.
versus
TARUN BAL SHIKHA SAMITI ..... Respondent Through
CORAM: JUSTICE S. MURALIDHAR JUSTICE NAJMI WAZIRI
O R D E R % 03.08.2016
CM No. 27705/2016 (Exemption)
CM No. 27707/2016 (condonation of delay in re-filing) & 27706/2016 (condonation of delay in filing)
ITA No. 517/2016
S.MURALIDHAR, J
NAJMI WAZIRI, J
AUGUST 03, 2016 /kk
1 issue framed by the court
Whether the Income Tax Appellate Tribunal was in error in setting aside the order passed by the CIT(A) under Section 263 of the Income Tax Act, 1961.
1 provisions across 1 enactments
Commissioner of Income Tax (Exemption)
Tarun Bal Shikha Samiti
S. Muralidhar
Najmi Waziri
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
