Revision u/s 263 on Ground of Failure to Collect TCS Invalid during Pendency of First Appeal: ITAT [Read Order]

Revision - TCS - Appeal - ITAT - taxscan

Allowing the appeal of the assessee, the Rajkot Bench of the Income Tax Appellate Tribunal (ITAT) has recently held that the revision by the Principal Commissioner of Income Tax (PCIT) when the first appeal is pending before the the Commissioner of Income Tax (Appeals) [CIT(A)]. The Tribunal comprising Waseem Ahmed, Accountant Member and Siddhartha Nautiyal,…

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