Revision u/s 263 - The position and function of the ITO is very ...
Case Laws Income Tax
November 5, 2011
Revision u/s 263 - The position and function of the ITO is very different from that of a civil court - it is clear that the order can be termed to be erroneous if no inquiry is conducted by the Assessing Officer which was required to be called for.... - AT
View Source