Section 263 Revision: Incomplete Inquiry Leads to Sustained Proceedings on Agricultural Income Exemption Claim u/s 10(1.

Revision u/s 263 - exemption u/s 10(1) - agricultural income - no details are filed by the assessee and the Ld.AO has not verified the exemption claimed by the assessee under section 10(1) of the Act. Thus, in our view, the original assessment is completed without proper enquiries - revision proceedings sustained - AT .....

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