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Income Tax - Highlights / Catch Notes

Home Highlights August 2014 Year 2014 This

Jurisdiction of CIT u/s 263 - revision - erroneous order - CIT ...


CIT's Jurisdiction u/s 263 Questioned: Revision Deemed Improper Due to Lack of Specific Enquiry Instructions.

August 29, 2014

Case Laws     Income Tax     AT

Jurisdiction of CIT u/s 263 - revision - erroneous order - CIT wanted the AO to cause further enquiry and he had not stated what enquiry the AO has to do - revision is not proper - AT

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