Validity of Revision u/s 263 - Assessment framed without carrying out detailed enquiries and...

Validity of Revision u/s 263 - Assessment framed without carrying out detailed enquiries and verifications is indeed an erroneous one causing prejudice to the interest of Revenue which duly entitles the prescribed authority to assume its section and pass necessary orders thereupon as it thinks fit. - Revision proceedings sustained - AT .....

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