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        Case ID :
        Income Tax

        ITAT dismissed the appeal and upheld the PCIT's revision order...

        Revision under s.263 upheld for AO's failure to disallow unpaid VAT under s.43B(a) and treat belated PF as s.2(24)(x) income

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                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.
                                ITAT dismissed the appeal and upheld the PCIT's revision order under s. 263, holding the AO's assessment to be erroneous and prejudicial to the revenue for failing to disallow unpaid VAT under s. 43B(a) as noted in the auditor's Form 3CD and for neglecting to treat belated employee PF contribution as income under s. 2(24)(x). The PCIT's remand to the AO for verification was validated given the recorded failure of the AO to investigate these issues, warranting exercise of revisional jurisdiction. Consequently, the PCIT's direction stands and the assessee's appeal is rejected.
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