Order passed Invoking S. 263 without Satisfying Twin Condition is Invalid: Delhi HC [Read Order]

The Delhi HC held that no order can be passed without passing twin conditions under Section 263 of the Income Tax Act

By Yogitha S. Yogesh - On January 16, 2024 8:01 am - 2 mins read

Delhi High Court - Twin Condition - Interest of revenue - Income Tax - AO's erroneous order - Assesing officer - taxscan

The Delhi High Court has held that an order passed invoking section 263 of the Income Tax Act, 1961 without satisfying twin condition is invalid. The conditions are that the order of the AO should be erroneous and prejudicial to the interest of the revenue. Dr Shashwat Bajpai, counsel, who appeared on behalf of the…

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