334 ITR

Section 263

Madras H.C : allowed assessee’s claim in respect of a lease transaction by order dated 27-1-2005 and in order to get consistent finding about lease transaction for assessment year 1995-96, assessee filed revision petition under section 264 in April 2005, cause of action for filing revision against order of assessment for assessment year 1995-96 arose only by virtue of order dated 27-1-2005 and, therefore, delay of few months in filing revision petition ought to have been condoned

High Court Of Madras Subuthi Finance Ltd. Vs. CIT Assessment Years 1996-97 To 1998-99 Section : 263 Ms. K.B.K. Vasuki,

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