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Income Tax | Section 263 Quashed as Foundational Reassessment Was Without Jurisdiction: ITAT Amritsar

30 Sept 2026 · 30 Sept 2026By CA Sandeep KanoiSource: TaxGuru

ITAT Amritsar quashes Section 263 revision as reassessment based on search material required action under Section 153C, not Section 147. The post Section 263 Quashed as Foundational Reassessment Was Without Jurisdiction: ITAT Amritsar appeared first on TaxGuru .

Attribution

Original credit: CA Sandeep Kanoi. This digest is published with acknowledgment to TaxGuru. For the complete analysis, headnotes, and citations, please refer to the source.

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