The ITAT bench of Chandigarh has held that the Revisionary authority is duty

The ITAT bench of Chandigarh has held that the Revisionary authority is duty  

The ITAT bench of Chandigarh has held that the Revisionary authority is duty bound to look at the records available and necessarily needs to set out the error and the prejudice caused by the order sought to be set aside, the attitude that I have the power and I shall exercise it requiring the assessee again to support it claim cannot be accepted. (ITA-24/CHD/2021)



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