Introducing the “In Favour Of” filter in Case Laws.
- ⚖️ Instantly identify judgments decided in favour of the Assessee, Revenue, or Appellant
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Introducing the “In Favour Of” filter in Case Laws.
Try it now in Case Laws →
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of Revision u/s 263 - Non-submission of form 3CEB electronically - as result of non filing the case of the assessee could not be referred to the TPO by the AO - ld. Pr. CIT was justified in invoking the provision of section 263 holding that the order passed by the AO as erroneous and prejudicial to the interest of revenue to the extent of non-filing of form 3CEB report
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