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HomeDirect TaxCommissioner Can’t Invoke Revisionary Power Where AO Takes Plausible View Based on...

Commissioner Can’t Invoke Revisionary Power Where AO Takes Plausible View Based on DVO Valuation: Gujarat High Court

Direct Tax

Published on

By Mariya Paliwala
Gujarat HC

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The Gujarat High Court has held that the revisionary power under Section 263 of the Income Tax Act, 1961 cannot be invoked where AO takes a plausible view based on Valuation of Departmental Valuation Officer (DVO). The bench of Justice A.S. Supehia and Justice Pranav Trivedi has relied on its decision in case of JMC…

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Mariya Paliwala
Mariya Paliwalahttps://www.jurishour.in/
Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

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