Revision u/s 263 - The position and function of the ITO is very ...
Assessing Officer's Error: Importance of Thorough Inquiry in Tax Assessments u/s 263 for Accurate Decisions.
November 5, 2011
Case Laws Income Tax AT
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
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