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Income Tax - Highlights / Catch Notes

Home Highlights November 2011 Year 2011 This

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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