Section 263

Sec. 260A, Section 154, Section 263

Allahabad H.C : Whether under the facts and circumstances of the case the Income Tax Appellate Tribunal has erred in believing that the Assessing Officer has taken a view in the light of surrounding circumstances which cannot be called to be erroneous and prejudicial to the interest of Revenue and Commissioner of Income Tax has exercised his jurisdiction under section 263 of Income Tax Act without having sufficient material with him

High Court Of Allahabad CIT & Ors. vs. The Upper India Couper Paper Mills Co. Pvt. Limited & Ors. Section

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