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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