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Income Tax - Highlights / Catch Notes

Home Highlights August 2015 Year 2015 This

Revision u/s 263 by CIT(A) - it appears from record, the AO ...

Case Laws     Income Tax

August 27, 2015

Revision u/s 263 by CIT(A) - it appears from record, the AO during the assessment proceedings has made enquiries on all these issues, though, it may not have been referred to in the assessment order. As it appears, in the garb of proceedings u/s 263 of the Act, the ld CIT in fact is undertaking an assessment proceeding himself - AO to re-consider the issues - AT

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