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Income Tax - Highlights / Catch Notes

Home Highlights April 2015 Year 2015 This

Revision u/s 263 - AO failed to make inquiry on the basis of ...


Tax Revision u/s 263: AO's Failure to Inquire Makes Order Erroneous Despite No Inherent Error.

April 3, 2015

Case Laws     Income Tax     AT

Revision u/s 263 - AO failed to make inquiry on the basis of particulars stated in the return - The order becomes erroneous because such an inquiry has not been made and not because there is anything wrong with the order - AT

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