Madras HC dismisses WP against Revision Order, Stresses Distinction from Scrutiny Assessment Order u/s 143(3) of IT Act; Directs Pursuit of Statutory Appeal [Read Order]

By Devanand T R - On May 12, 2024 2:14 pm - 2 mins read
Madras HC - WP - Revision Order - Scrutiny Assessment Order - IT Act - Statutory Appeal - taxscan

The Madras High Court has upheld an order under Section 263 of the Income Tax Act, dismissing a writ petition filed against it. The court emphasised the clear distinction between the scrutinised assessment order under Section 143(3) and the impugned decision, directing the petitioner to pursue statutory appeal before the Appellate Tribunal under Section 253(1)(c)…

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