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Income Tax - Highlights / Catch Notes

Home Highlights September 2013 Year 2013 This

Jurisdiction u/s 263 - Revision - there was an error in the ...


Jurisdiction Section 263 Revision Due to Assessing Officer's Error in Documenting Reasons for Conclusion.

September 7, 2013

Case Laws     Income Tax     AT

Jurisdiction u/s 263 - Revision - there was an error in the order of the assessing officer inasmuch as that the assessing officer has not recorded his reasons for reaching a conclusion - that a speaking order must speak for itself and a reference to show cause notice is uncalled for - AT

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