Revision u/s 263 - violation of the provisions of Section 13(1) (c) - The least that the AO was called...

Revision u/s 263 - violation of the provisions of Section 13(1) (c) - The least that the AO was called upon to do was to require the assessee to make good his claim that the amount was sourced from Kulwant Kaur Kukreja Educational Society. The violation of Section 13(1) (c) of the Income Tax Act also required examination after examination of the first aspect as aforesaid. - PCIT directed to administratively examine whether any action is called for against the AO in the light of the manner in whi..... .....

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