Scope of revision u/s 263 - when the claim of the assessee is ...

Section 263: Revising Tax Assessments When Claims Are Allowed Without Proper Examination, Affecting Revenue Interests.

February 6, 2015

Case Laws Income Tax AT

Scope of revision u/s 263 - when the claim of the assessee is not allowable and there is no possibility of two views, then allowing the claim by the Assessing Officer without examining and application of mind would definitely render the assessment order erroneous so far as prejudicial to the interest of revenue - AT

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Scope of revision u/s 263 - when the claim of the assessee is ...

Section 263: Revising Tax Assessments When Claims Are Allowed Without Proper Examination, Affecting Revenue Interests.

February 6, 2015

Case Laws Income Tax AT

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