Revision u/s 263 by CIT - Addition u/s 68 - AO has not conducted any enquiry about the said transaction...

Revision u/s 263 by CIT - Addition u/s 68 - AO has not conducted any enquiry about the said transaction even when the report of the Investigation Wing containing the list of 84 companies found to be penny stock companies was available in the Income Tax Portal, which the AO needs to refer while framing the assessment. - Revision proceedings sustained - AT .....

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