Regarding set aside
sanjay kumar (Advocate) (179 Points)
16 March 2020sanjay kumar (Advocate) (179 Points)
16 March 2020
CA Naveen Chand
(Chartered Accountant)
(12729 Points)
Replied 17 March 2020
NO CIT(A) can not set a side the order but he can decline / refuse to interfere
Important :
1. ITAT has to power to set aside the order
2. Order u/s 264 is not appeal able .
CA Naveen Chand
(Chartered Accountant)
(12729 Points)
Replied 17 March 2020
assessee has once in lifetime opportunity to go u/s 264
either go for appeal or revision u/s 264
25 Hours GST Scrutiny of Return and Notice Handling(With Recording)
Survey, Search and Seizure under Income Tax Act 1961