CIT(A)’s Direction to take Appropriate action on Tax Perquisites u/s. 17 of Income Tax Act exceeds exceeds Jurisdiction confer by S.251: ITAT [Read Order]

By Aparna. M - On June 16, 2023 7:00 pm - 2 mins read
CIT(A)’s Direction - take Appropriate action - Tax - Income Tax Act exceeds Jurisdiction confer - ITAT - TAXSCAN

The Delhi bench of Income Tax Appellate Tribunal (ITAT) held that the direction by Commissioner of Income Tax (Appeals) [CIT(A)] to take appropriate action on tax perquisites under Section 17 of the Income Tax Act, 1961 exceeds the jurisdiction conferred by section 251 of Income Tax Act. The appeal was filed by the assessee, Adaab…

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