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Income Tax - Highlights / Catch Notes

Home Highlights September 2013 Year 2013 This

Revision u/s 263 - Merely because AO passed a cryptic order or ...

Case Laws     Income Tax

September 20, 2013

Revision u/s 263 - Merely because AO passed a cryptic order or might have made inadequate enquiry would not be a ground to set aside the assessment order – The order passed by the AO thus cannot be termed as erroneous in so far as it is prejudicial to the interest of the revenue. - AT

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