Non-specific penalty notice u/s 271(1)(c) issued by assessing officer violates mandatory requirement of law and doctrine of prejudice cannot be…
No revision u/s 263 without pointing out how assessment order is erroneous. Order quashed as CIT did not mention whether…
The assessee was not prejudiced when AO disallowed only 10% of expenses instead of rejecting the books u/s 145 and…
Revision u/s 263 upheld as AO had not formed any opinion but erroneously allowed the capital expenses as revenue causing…